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Decision Number: |
TC 00420 |
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Appellant:
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(1)Colin Atkinson (2)Paul Smith (executors of the Will of William Mashiter Atkinson (decd) |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Sir Stephen Oliver QC
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Date Of Decision:
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10/03/2010 |
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Main Category:
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INHERITANCE TAX |
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Main Subcategory:
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Business/agricultural reliefs |
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Notes:
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Inheritance Tax – Exempt transfers and relief – Agricultural property relief – Farm owned by deceased and let to family farming partnership – Deceased as partner lived in bungalow on the farm until ill-health required him to move to care home – Deceased made occasional visits to bungalow and his possessions remained in it until his death – Whether throughout the seven year period ending with his death the bungalow was occupied by the deceased or another for the purposes of agriculture – Yes – IHTA 1994 section 117(b) |
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Decision(s) to Download:
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TC00420.doc 
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