Revenue and Customs Commissioners v Hanson (as trustee of the William Hanson 1957 Settlement)

• Upper Tribunal (Tax and Chancery Chamber)
• 17 May 2013
• Warren J, president, and HH Judge Nicholas Aleksander
• [2013] UKUT 224 (TCC)

INHERITANCE TAX – deemed transfer on death – deceased’s estate included a farmhouse –whether the farmhouse was agricultural property within section 115(2) Inheritance Tax Act 1984 – nature of the nexus required between a farmhouse and the agricultural land or