000 00913cab a2200241 4500
001 WB3217-46
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u8860
041 _aeng
245 _aAgricultural property
260 _c1996
350 _a0
490 _aEstates Gazette Case Summaries
_v1996 EGCS 70(1) (14/03/96)
520 _a"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.
650 _aAGRICULTURAL PROPERTY
650 _aG W HARROLD EXORS V COMMISSIONERS OF INLAND REVENUE
650 _aINHERITANCE TAX ACT 1984
650 _aINHERITANCE TAX
650 _aTAX RELIEF
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c5486
_d5486