United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Joseph Nicholas Hanson (as Trustee of the William Hanson 1957 Settlement) [2013] UKUT 224 (TCC) (17 May 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/224.html
Cite as: [2013] UKUT 224 (TCC)

---

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

---

HMRC v Joseph Nicholas Hanson (as Trustee of the William Hanson 1957 Settlement) [2013] UKUT 224 (TCC) (17 May 2013)

"INHERITANCE TAX – deemed transfer on death – deceased’s estate included a farmhouse – whether the farmhouse was agricultural property within section 115(2) Inheritance Tax Act 1984 – nature of the nexus required between a farmhouse and the agricultural land or pasture etc. in the definition – whether such nexus was occupation and ownership or only occupation –held, the nexus is only occupation – Special Commissioner’s decision in Rosser v IRC [2003] STC (SCD) 311 not followed – appeal from Tax Chamber dismissed."

A HTML version of this file is not available click here or view below the pdf version : 224.pdf