Mr THK Everett.

Decision released 5 March 1998.

Inheritance tax – Agricultural property – Meadow owned by deceased subject to grazing agreement – Horses used for leisure purposes – Such use did not constitute occupation for the purposes of agriculture – Appeal dismissed – Inheritance Tax Act 1984, s. 117.


The issue was whether a field let for the grazing of horses qualified for relief as ‘agricultural property’ within IHTA 1984, s. 117.

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