Dr Nuala Brice.

Decision released 17 October 2002.

Inheritance tax – Agricultural property relief – Freehold farmhouse owned and occupied by deceased – Whether farmhouse of a character appropriate to property – Inheritance Tax Act 1984, s. 115(2).


A farmhouse and the land occupied with it was held to be ‘of a character appropriate to the property’ within the meaning s. 115(2) of the Inheritance Tax Act 1984 for the purposes of claiming agricultural property relief.


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