Dr Nuala Brice

Decision released 20 November 2001

Inheritance tax – Relief for agricultural property – Cottage with garden and orchard extending to 0.6 acres – Whether activities agriculture – Whether orchard and garden agricultural land or pasture – Whether cottage was of a character appropriate to property – Whether property used for the purposes of agriculture – Appeal dismissed – Inheritance Tax Act 1984, s. 115(2), 117.

HEADNOTE

Agricultural property relief was not available for inheritance tax purposes where the property in question was occupied as a residential cottage with land rather than for agricultural purposes.

Facts

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