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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Executors of W M Atkinson (decd) [2011] UKUT 506 (TCC) (31 October 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/506.html
Cite as: [2011] UKUT 506 (TCC)

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HMRC v Executors of W M Atkinson (decd) [2011] UKUT 506 (TCC) (31 October 2011)


"Inheritance Tax Exempt transfers and relief Agricultural property relief Farm owned by deceased and let to family farming partnership Deceased as partner lived in bungalow on the farm until ill-health required him to move to care home Deceased made occasional visits to bungalow and his possessions remained in it until his death Whether throughout the seven year period ending with his death the bungalow was occupied by the deceased or another for the purposes of agriculture No IHTA 1984 section 117(b). Appeal allowed".

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/506.html