000			01055cab a2200253 4500
001			ABS50986
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u3927
041			_aeng
245			_aStarke and another v Inland Revenue Commissioners
260			_c1994
350			_a0
490			_aWeekly Law Reports _v(1994) 1 WLR 888-892(5)
520			_aChD 4 February 1994. Held that land with farmhouse and outbuildings did not qualify for agricultural property relief as it did not fall within the definition of agricultural property set out in the Inheritance Tax Act 1984 s115(2) and did not qualify for relief under s116 of that Act. The land together with farmhouse and outbuildings was used by the deceased in carrying on farming business.
650			_aAGRICULTURAL PROPERTY RELIEFS
650			_aATKINSON V DANCER
650			_aINHERITANCE TAX ACT 1984 S115(2)
650			_aMCGREGOR V ADCOCK
650			_aTAX RELIEF
650			_aTRANSFER OF VALUE
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c2365 _d2365