BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Atkinson & Anor [2011] UKUT B26 (TCC) (31 October 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B26.html
Cite as: [2011] UKUT B26 (TCC)

[New search] [Printable PDF version] [Help]


HMRC v Atkinson & Anor [2011] UKUT B26 (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

A HTML version of this file is not available click here or view below the pdf version : B26.pdf

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B26.html