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Richard Williams (As Personal Representative of Mary Philomena Williams, Deceased) v Revenue & Customs (SpC500) (2005)

For the purposes of the Inheritance Tax Act 1984, s 115(2), the requirements of Part 2 of the definition of "agricultural property" were satisfied if a building used in connection with the intensive rearing of livestock formed a subordinate part of the overall agricultural purposes for which the other land was occupied; and that requirement was satisfied even if the buildings were occupied for a free-standing purpose, so long as that purpose did not dominate the overall purposes of the use of the land and was a subsidiary part of the purpose of an overall agricultural activity carried out on the land occupied by one person.

14 October 2005

The appellant (W) appealed against a notice of determination that only 3.99 acres of property which formed part of the deceased's estate was agricultural property for which inheritance tax relief was available under the Inheritance Tax Act 1984, s 116. It had been implicit from the determination that three broiler houses used for the intensive rearing of poultry and the blue land on which they were situated did not constitute agricultural property for the purposes of s 115(2) of the Act. The blue land was occupied by a tenant. The issue on appeal concerned the effect of the requirement in the definition of agricultural property in s 115(2) that the occupation of a building used in connection with the intensive rearing of livestock be ancillary to the occupation of the agricultural land with which it was occupied. HELD: Appeal allowed in part. (1) The broiler houses could not fall within Part 1 of the definition of agricultural property under s 115(2), Starke v Commissioners of ...

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