000			01433cab a2200265 4500
001			L136094
008			070109n2006 000 0 eng u
035			_a(Sirsi) u136094
041	0		_aeng
100	1		_aMacPherson, Lisa
245	0	0	_aSmoke and mirrors
260			_c2006
490		0	_aTaxation _v158(4087) 7 December 2006, 248-250(3)
520			_aDiscusses the case of Arnander and others v Revenue and Customs ([2006] UKSPC SPC00565) (L136910) where the executors argued for agricultural property relief for inheritance tax purposes on a farmhouse. Issues arising concerned whether the house had the characteristics of a farmhouse,and whether the building was disproportionately large compared to the land to be considered a farmhouse. The owner also appeared to have only a small part in farming operations. "Held": the executors failed to persuade the Land's Tribunal that the full value of the estate house could properly be regarded as agricultural value for the purpose of agricultural property relief.
590			_aKA
650	2	4	_aMcKennas' Executors v HM Renvenue and Customs Commissioners
650	2	4	_aANTROBUS'S PERSONAL REPRESENTATIVE V TWIDDY (INLAND REVENUE CAPITAL TAXES)
650	2	4	_aCIV V JOHN M. WHITEFORD AND SON
650	2	4	_aLINDSAY V CIV
650	2	4	_aKORNER AND OTHERS V CIV
650	2	4	_aINHERITANCE TAX ACT 1984 S115
651		4	_aEngland _y886-
690			_aTAXATION
942			_n0
999			_c78133 _d78133