This case was heard by the First Tier Tax Tribunal in March 2011 and followed a determination by HMRC that the deceased's farmhouse was not agricultural property in accordance with IHTA84/S115(2). HMRC argued that the house was not of a character appropriate (IHTM24050) to the agricultural land owned by the deceased. The Tribunal found in the taxpayer's favour.

HMRC were prevented by order of the Tribunal from arguing that the house was not a ‘farmhouse’ under IHTA84/S115(2), so the case was heard on character appropriate grounds only.

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