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 […]