000			01195cab a2200301 4500
001			ABS53337
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u3629
041			_aeng
245			_aStarke and another (executors of Brown deceased) v Inland Revenue Commissioners
260			_c1995
350			_a0
490			_aSimon`s Tax Cases _v(1995) STC 689-695(7)
520			_aCA 19 May 1995. Land comprising a farmhouse and outbuildings was not property within Inheritance Tax Act 1984 s115(2) and therefore a claim for relief from inheritance tax was refused. An appeal based on the meaning of `agricultural land` given under Interpretation Act 1978 sch 1 and s5 was dismissed.
650			_aPROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND
650			_aAGRICULTURAL PROPERTY RELIEFS
650			_aDEFINITION
650			_aFARMHOUSES
650			_aFARMLAND
650			_aINHERITANCE TAX ACT 1984 S115
650			_aINHERITANCE TAX ACT 1984 S116
650			_aINHERITANCE TAX
650			_aINTERPRETATION ACT 1978 S5
650			_aINTERPRETATION ACT 1978 SCH 1
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c2230 _d2230