Starke and another (Executors of Brown decd) v Inland Revenue Commissioners: CA 23 May 1995

The deceased had owned a site of 2.5 acres on which were built a large farmhouse, and other outbuildings.
Held: The court identified the identify the three separate dimensions to the definition of agricultural property under the Act. The phrase ‘agricultural land’ in section 115(2) did not include buildings, and so the site could not be characterised as agricultural land or pasture. ‘It is as though the draftsman had started with the land and then dealt with what should be treated as going with it’.


Morritt L J


Gazette 14-Jun-1995, Independent 23-May-1995, [1996] 1 All ER, [1995] STC 689


Inheritance Tax Act 1984 115(2)


England and Wales


Appeal fromStarke and Another (Executors of Brown Deceased) v Inland Revenue Commissioners ChD 24-Feb-1994
Mr Brown, the deceased, had owned a site on which was built a substantial farmhouse, with six bedrooms, and various outbuildings. The site formed part of a farm and the issue was whether the site was ‘agricultural land or pasture’ within the meaning . .
Lists of cited by and citing cases may be incomplete.

Inheritance Tax

Updated: 21 January 2023; Ref: scu.89503