The deceased had inherited grass land from her husband. It had planning permission for development. The personal representatives appealed against a finding that relief was not available as a relevant business property.
Judges:
Girvan LJ, Coghlin LJ and Deeny J
Citations:
[2009] NICA 12, [2009] STC 990, [2009] STI 1124, [2009] BTC 8059
Links:
Statutes:
Cited by:
Cited – HM Revenue and Customs v A M Brander As Exec of The Will of The Late Fourth Earl of Balfour UTTC 16-Aug-2010
UTTC Inheritance tax – Exempt transfers and relief – Business property relief Replacement property – Deceased having liferent interest in family estate – Deceased declared to be fee simple proprietor of the . .
Lists of cited by and citing cases may be incomplete.
Northern Ireland, Inheritance Tax, Agriculture
Updated: 25 July 2022; Ref: scu.343911