皇冠体育app Commissioners for HM Revenue and Customs v (1) Colin Atkinson (2) Paul Smith (executors of William Mashiter Atkinson deceased): [2011] UKUT 506 (TCC)
Upper Tribunal Tax & Chancery decision of Mr Justice Warren and Judge Powell on 31 October 2011.
Read the full decision in .
Inheritance Tax 鈥� Exempt transfers and relief 鈥� Agricultural property relief 鈥� Farm owned by deceased and let to family farming partnership 鈥� Deceased as partner lived in bungalow on the farm until ill-health required him to move to care home 鈥� Deceased made occasional visits to bungalow and his possessions remained in it until his death 鈥� Whether throughout the seven year period ending with his death the bungalow was occupied by the deceased or another for the purposes of agriculture 鈥� No 鈥� IHTA 1984 section 117(b). Appeal allowed.
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Published 1 December 2016