Higginson (Executors of) v Inland Revenue: SCIT 3 Sep 2002

Inheritance Tax Act 1984, s.115(2) – Agricultural relief – ‘Farmhouse’
[2002] UKSC SPC00337, [2002] STC (SCD) 483
Bailii
Inheritance Tax Act 1984 115(2)
Cited by:
CitedLloyds TSB Private Banking Plc (personal representative of Rosemary Antrobus deceased) v Inland Revenue (Capital Taxes); Re Cookhill Priory (No 2) LT 10-Oct-2005
LT TAX – Inheritance Tax – agricultural property relief – agricultural value – agricultural property – farmhouses – whether house occupied by ‘lifestyle’ farmer could be farmhouse – held bid of such person could . .

These lists may be incomplete.
Updated: 12 January 2021; Ref: scu.195407