IR defeated in court fight over farmhouse tax

Shirley, Andrew; Harris, Robert
January 2003
Farmers Weekly;1/3/2003, Vol. 138 Issue 1, p13
Trade Publication
Focuses on a court ruling against the Inland Revenue of Great Britain over farmhouse tax. Implication of the ruling for farmers targeted for inheritance tax; Comments from Clive Beer of FPDSavills; Background on the court battle involving the Cookhill Priory farm.


Related Articles

  • Inland Revenue loses its inheritance tax challenge.  // International Money Marketing;Nov2001, p8 

    Reports that the British Inland Revenue has lost a challenge against an inheritance tax plan that enables a husband and a wife to give away assets but still have access to them. Information on the spouse alienation trust; Increase in the rate of inheritance tax if the British government gets...

  • Bless this spouse. Greenwood, J. Michael // Money Marketing;1/24/2002, p64 

    Reports on the reaction of the British Inland Revenue to spouse-interest trusts which offer an inheritance tax strategy. Purpose of a spouse-interest trust; Transfers that are exempt from inheritance tax; Arguments of the Inland Revenue.

  • More tax tips to avoid the dreaded IHT trap. Cousins, David // Farmers Weekly;12/10/2004, Vol. 141 Issue 24, p56 

    Discusses the measures to maximize the Inland Revenue inheritance tax relief in farm businesses in Great Britain. Argument by the Revenue that the agricultural value may on for which annual percentage rate is available may only represent a proportion of the market value; Circumstance in which...

  • IHT manual on the way. Lagerberg, Francesca // Accountancy;Feb2005, Vol. 135 Issue 1338, p105 

    Reports on the publication of the inheritance tax manual from the British Inland Revenue in 2005. Manuals to be replaced by the document; Number of sections which have already been drafted.

  • Deeds of variation -- CTT. Eastaway, Nigel; Livens, Leslie; Burwood, Stephen // Accountancy;Jul1985, Vol. 96 Issue 1103, p28 

    Reports on the British Inland Revenue's decision to take further advice regarding the interpretation of the Capital Transfer Tax Act of 1984. Conditions to be satisfied by an instrument.

  • CTT--buy and sell arrangements. Eastaway, Nigel; Livens, Leslie; Burwood, Stephen // Accountancy;Nov84, Vol. 95 Issue 1095, p20 

    Reports that the Institute of Chartered Accountants in England & Wales has published correspondence between itself and the Inland Revenue regarding the availability of business relief under the Capital Transfer Tax Act of 1984. Rules on dealing with the interest of a deceased partner.

  • Inheritance tax on deferred shares. Greene, Chris; Maddalena, Christina // Accountancy;Nov91, Vol. 108 Issue 1179, p50 

    Informs on the British Inland Revenue's treatment of inheritance tax on deferred shares. Meaning of s 98(1)(b) of IHTA 1984.

  • UK Revenue backs down over offshore trusts. Hildrey, Simon // International Money Marketing;Jan2002, p4 

    Reveals that Great Britain's Inland Revenue has backed down in its challenge to an offshore trust that allows people to give away assets to avoid inheritance tax (IHT) while accessing them in the future. Standard rate levied on IHT; Information on the IHT Plan offered by the Capital Taxes Office.

  • Soaring IHT bills bring opportunity for advisers.  // Money Marketing;2/19/2004, p8 

    Reports on the rise in the amount of inheritance tax collected by the British Inland Revenue during the period 1992-2002. Implication of the trend on the independent financial adviser market; Factors that contributed to the rise in inheritance tax collection.


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics