Appeal by HMRC from a decision giving judgment for the Trustees on a preliminary issue in relation to the liability of the Trustees to pay tax under the 1984 Act 1984 in respect of a transfer by Mr Dance of agricultural land into the hands of the Trustees in late 2002 or early 2003. The preliminary issue concerned the question whether the transfer qualified for business property relief under s. 104 of the IHTA.
Judges:
Sales J
Citations:
[2009] EWHC 71 (Ch), [2009] STI 260, [2009] NPC 11, [2009] BTC 8003, [2009] STC 802
Links:
Statutes:
Jurisdiction:
England and Wales
Inheritance Tax
Updated: 04 July 2022; Ref: scu.280148
