Chapter IHTM24071

Published date20 March 2016
Record NumberIHTM24071
CourtHM Revenue & Customs

To satisfy the first alternative condition in IHTA84/S117, throughout the two years immediately before the transfer the deceased or transferor must have occupied the property for the purposes of agriculture (IHTM24060).

You will need to establish who is in occupation for agricultural purposes. You will need to examine certain scenarios, such as grazing arrangements, very carefully. The owner of land let on a grazing licence to a farmer may not be in ‘occupation for the purposes of agriculture’, even though the owner may be in legal occupation. Just as, for rating purposes, the owner of an empty house, who is in legal occupation, is not in rateable occupation (‘Westminster City Council v Southern Rly Co [1936] AC 511’ - Lord Russell), Each case must be determined by its own facts as supported by appropriate evidence.

This general...

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