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.
[2011] UKFTT 351 (TC), [2011] WTLR 1183
Bailii
England and Wales
Inheritance Tax
Updated: 01 January 2022; Ref: scu.443039
