Charnley and Others v Revenue and Customs (Inheritance Tax : Business : Agricultural Reliefs): FTTTx 28 Oct 2019

INHERITANCE TAX – Agricultural property relief – Business property relief – whether dwelling was a farmhouse – nexus between farmhouse and land – agricultural purposes – whether business wholly or mainly consisted of holding investments – appeal allowed
[2019] UKFTT 650 (TC)
Bailii
England and Wales

Updated: 23 April 2021; Ref: scu.644024