000 00836cab a2200229 4500
001 WB3008-43
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u76253
041 _aeng
245 _aAgricultural property
260 _c1994
350 _a0
490 _aEstates Gazette Case Summaries
_v1994 EGCS 22(1)
520 _a"Starke and another v Inland Revenue Commissioners" ChD 4 February 1994 held that the property in question did not qualify for inheritance tax relief on the grounds that it did not meet the criteria laid down in Inheritance Tax Act 1984 s115(2) relating to `agricultural land or pasture`.
650 _aFARMLAND
650 _aINHERITANCE TAX ACT 1984
650 _aINHERITANCE TAX RELIEFS
650 _aPASTURE
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c47983
_d47983