Inheritance Tax – Exempt transfers and relief – Agricultural property relief
– Farm owned by deceased and let to family farming partnership – Deceased
as partner lived in bungalow on the farm until ill-health required him to
move to care home – Deceased made occasional visits to bungalow and his
possessions remained in it until his death – Whether throughout the seven
year period ending with his death the bungalow was occupied by the
deceased or another for the purposes of agriculture – No – IHTA 1984
section 117(b). Appeal allowed.