Agricultural property
Language: English Series: Estates Gazette Case Summaries ; 1996 EGCS 70(1) (14/03/96)Publication details: 1996Subject(s): Summary: "G W Harrold Exors v Inland Revenue Commissioners" Special Commissioner of Income Tax 14 March 1996. H appealed against IRC decision that inheritance tax relief not available on farmhouse because it was not `occupied for purposes of agriculture` for tax purposes. Appeal dismissed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3217-46 (Browse shelf(Opens below)) | 1 | Available | 8860-1001 |
"G W Harrold Exors v Inland Revenue Commissioners" Special Commissioner of Income Tax 14 March 1996. H appealed against IRC decision that inheritance tax relief not available on farmhouse because it was not `occupied for purposes of agriculture` for tax purposes. Appeal dismissed.