The court was asked whether a building was a farmhouse for the purpose of deciding whether reliefs were available for capital expenditure.
Citations:
(1953) 34 TC 289
Cited by:
Cited – Lloyds 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 . .
Cited – Commissioners of Inland Revenue v John M Whiteford and Son 1962
The farm was farmed by a father and son in partnership. They had both lived in the original farmhouse, but a new house was built to house the son. The issue was whether the new house was a farmhouse or an agricultural cottage. If it was a cottage . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 01 May 2022; Ref: scu.242346