000			01028cab a2200265 4500
001			ABS55072
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u13975
041			_aeng
245			_aStarke and another v IRC
260			_c1996
350			_a0
490			_aEstates Gazette _v[1996] 16 EG 115-117(3)
520			_aCA 19 May 1995. Appeal against the decision that a property comprising of a farmhouse, piggery, egg production building, dairy, bull pen and loose boxes on a 2.5 acre site was not `land` under Interpretation Act 1978 s5 and was therefore subject to inheritance tax and was not entitled to Agricultural Property Relief. Executors appeal dismissed.
650			_aAGRICULTURAL PROPERTY RELIEFS
650			_aFARMHOUSE
650			_aFARMLAND
650			_aINHERITANCE TAX ACT 1984
650			_aINHERITANCE TAX
650			_aINTERPRETATION ACT 1978 S5
650			_aSTARKE AND ANOTHER V IRC
690			_aPROPERTY LAW AND PRACTICE-CASE LAW
942			_n0
948			_c04/03/1997
999			_c9041 _d9041