The Commissioners for HM Revenue and Customs v (1) Colin Atkinson (2) Paul Smith (executors of William Mashiter Atkinson deceased): [2011] UKUT 506 (TCC)

Upper Tribunal Tax & Chancery decision of Mr Justice Warren and Judge Powell on 31 October 2011.

Read the full decision in The Commissioners for HM Revenue and Customs v (1) Colin Atkinson, (2) Paul Smith (executors of William Mashiter Atkinson deceased): [2011] UKUT 506 (TCC) .

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.

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