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.
References: [2011] UKUT 506 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.462888
