| 000 | 01027cab a22002175a 4500 | ||
|---|---|---|---|
| 001 | L139900 | ||
| 008 | 070817s2006 xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u139900 | ||
| 041 | 0 | _aeng | |
| 110 | 2 |
_aFarm Tax Brief _95321 |
|
| 245 | 0 | 0 |
_aIHT agricultural property relief _bfarmhouses, manor houses and McKenna's executors |
| 260 | _c2006 | ||
| 490 | 0 |
_aFarm Tax Brief _v21(9) November 2006, 1-3(3) |
|
| 520 | _aSpecial Commissioners decision in Annand and Others (Executors of McKenna Deceased) v HMRC (2006) UK SPC 565 (McKenna). The appeal concerned a claim for IHT Agricultural Property Relief for a substantial house, on the basis that it was a farmhouse. The taxpayers lost. NB. This issue of Farm Tax Brief was devoted to this case (see also L136926 and L136910). | ||
| 650 | 2 | 4 | _aMCKENNAS' EXECUTORS V HMRC |
| 650 | 2 | 4 | _aAGRICULTURAL PROPERTY RELIEFS |
| 650 | 2 | 4 | _aINHERITANCE TAX |
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-RURAL AND NATURAL ASSETS-RURAL AND NATURAL ASSET TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c79130 _d79130 |
||