000			01229cam a2200253 4500
001			ABS67208
008			031020n2003 000 0 eng u
035			_a(Sirsi) u123950
245			_aIHT agricultural property relief for farmhouses
260			_c2003
490			_aFarm Tax Brief _v August/September 2003, 4-5(2)
520			_aExamines the case Rosser v Inland Revenue Commissioners [2003] SpC 368, [2003] STI 1152 where the Special Commissioners had to judge whether the farmhouse involved qualified for the IHT relief for agricultural property by 'of a character appropriate to the property'. In this case the house had been used a retirement home for the deceased and her husband and not as a farmhouse. Highlights the complications that could arise where a farmer gifts land but retains ownership of the house and where a farmer retires.
590			_aABS
650			_aROSSER V INLAND REVENUE COMMISSIONERS
650			_aFARMHOUSES
650			_aAGRICULTURAL PROPERTY RELIEFS
650			_aTAX RELIEF
650			_aAGRICULTURAL PROPERTY
650			_aINTERPRETATION ACT 1978
650			_aINHERITANCE ACT 1984
650			_aSTARKE V COMMISSIONERS OF INLAND REVENUE
690			_aTAXATION
942			_n0
999			_c73609 _d73609