000			01839cam a2200265 4500
001			L136910
008			070302n2006 000 0 eng u
035			_a(Sirsi) u136910
041	0		_aeng
245	0	0	_aArnander and others (Executors of McKenna Deceased) v Revenue and Customs Commissioners
260			_c2006
520			_a[2006] SPC00565. The appellant executors of David and Lady Cecilia McKenna deceased argued for agricultural property relief for inheritance tax purposes on a farmhouse. Issues arising concerned whether the house had the characteristics of a farmhouse, and whether the building was disproportionately large compared to the land to be considered a farmhouse. The owner also appeared to have only a small part in farming operations. "Held": the executors failed to persuade the Land's Tribunal that the full value of the estate house could properly be regarded as agricultural value for the purpose of agricultural property relief. The property was not of a character appropriate to the agricultural property nor had it been occupied for the purposes of agriculture throughout the period ending with the relevant dates of death. See: L139900; L136926
590			_aKA
650	2	4	_aMcKennas' Executors v HM Renvenue and Customs Commissioners
650	2	4	_aMCKENNA
650	2	4	_aINHERITANCE TAX ACT 1984 S115(2)
650	2	4	_aROSSER V INLAND REVENUE COMMISSIONERS
650	2	4	_aLINDSAY V INLAND REVENUE COMMISSIONERS
650	2	4	_aINLAND REVENUE COMMISSIONERS V WHITEFORD
650	2	4	_aKORNER V INLAND REVENUE COMMISSIONERS
651		4	_aEngland _y886-
690			_aPROPERTY-PROPERTY APPRAISAL AND VALUATION-INHERITANCE VALUATION
856	4	0	_uhttps://www.financeandtaxtribunals.gov.uk/aspx/view.aspx?id=2756 _zView the item free of charge at www.financeandtaxtribunals.gov.uk...
942			_n0
999			_c106542 _d106542