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 pasture etc. in the definition – whether such nexus was
occupation and ownership or only occupation – held, the nexus is only occupation
– Special Commissioner’s decision in Rosser v IRC  STC (SCD) 311 not
followed – appeal from Tax Chamber dismissed.