HM Revenue and Customs v Atkinson and Another: UTTC 31 Oct 2011

UTTC 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 – No – IHTA 1984 section 117(b). Appeal allowed

[2011] UKUT B26 (TCC)
Inheritance Tax Act 1984 117(b)
England and Wales

Inheritance Tax

Updated: 01 November 2021; Ref: scu.449958