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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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Cite as:  UKUT 506 (TCC)
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HMRC v Executors of W M Atkinson (decd)  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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