Litigation Recent decisions 06/06/95

Agricultural land qualifying for tax relief

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.