The Commissioners for HM Revenue and Customs v Joseph Nicholas Hanson (as Trustee of the William Hanson 1957 Settlement): [2013] UKUT 0224 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Aleksander on 17 May 2013.
Read the full decision in .
INHERITANCE TAX 鈥� deemed transfer on death 鈥� deceased鈥檚 estate included a farmhouse 鈥搘hether the farmhouse was agricultural property within section 115(2) Inheritance Tax Act 1984 鈥� nature of the nexus required between a farmhouse and the agricultural land or pasture etc. in the definition 鈥� whether such nexus was occupation and ownership or only occupation 鈥� held, the nexus is only occupation 鈥� Special Commissioner鈥檚 decision in Rosser v IRC [2003] STC (SCD) 311 not followed 鈥� appeal from Tax Chamber dismissed.
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Published 1 December 2016