The Lawyer Africa Elite 2014 features an in-depth look at 46 leading independent firms’ strategies in 15 key sub-Saharan jurisdictions, as well as the views of in-house counsel from some of Africa’s largest companies... Read more
This year, The Lawyer’s annual ranking of the largest UK law firms by turnover is available as an interactive, digital benchmarking tool. For the first time this will allow you to manipulate each data set against the metrics of your choice.
Starke and anor v Inland Revenue Commissioners (1994). (CA (Stuart-Smith LJ, Morritt LJ, Ward LJ) 19/5/95).
Summary: Farmhouse and buildings do not qualify for inheritance tax relief as agricultural property under s.116 Inheritance Tax Act 1984 (formerly Capital Transfer Tax Act 1984).
Appeal from decision summarised below holding that a farmhouse, outbuildings and several small areas of enclosed land used as part of the the farm did not qualify as 'agricultural land' and exemption from inheritance tax dismissed.