Atkinson and Another v Revenue and Customs: FTTTx 10 Mar 2010

FTTTx 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 1984 section 117(b).

[2010] UKFTT 108 (TC)
Inheritance Tax Act 1984 117(b)
England and Wales

Inheritance Tax

Updated: 09 November 2021; Ref: scu.408947