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Decision Number: |
TC 01211 |
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Appellant:
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(1)Arthur Frederick Golding (2)Julia Anne Middleton (executors of the will of Dennis Golding deceased) |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
David S PORTER
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Date Of Decision:
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18/05/2011 |
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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 transfer and relief- Agricultural property relief- farmhouse whether ‘character appropriate’ to 16.29 acres of agricultural land with adjacent agricultural buildings – Yes – farmed by deceased up to the date of his death – Inheritance Tax Act 1984 section 115 (2) relief granted. |
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Decision(s) to Download:
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TC01211.doc 
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