The Commissioners for HM Revenue and Customs v Joseph Nicholas Hanson (as Trustee of the William Hanson 1957 Settlement): [2013] UKUT 0224 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Aleksander on 17 May 2013.

Read the full decision in The Commissioners for HM Revenue and Customs v Joseph Nicholas Hanson (as Trustee of the William Hanson 1957 Settlement): [2013] UKUT 0224 (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 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 [2003] STC (SCD) 311 not followed – appeal from Tax Chamber dismissed.

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