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JN Hanson (Trustee of the William Hanson 1957 Settlement) v HMRC

In JN Hanson (Trustee of the William Hanson 1957 Settlement) v HMRC (TC01791 – 15 February) a farmhouse was occupied by the son of the settlor until his death in 2002. HMRC issued a notice of determination charging IHT on the property. The trustee of the settlement appealed contending that the farmhouse qualified for agricultural property relief. The First-tier Tribunal accepted this contention and allowed the appeal. Judge Walters declined to follow obiter dicta of the Special Commissioner in Rosser v CIR [2003] SSCD 311 and held that the effect of IHTA 1984 s 115(2) was that ‘cottages farm buildings and farmhouses in the third limb of the definition must be of a character appropriate to agricultural land or pasture (including woodland and any building within the second limb of the definition) in the same occupation but that it is not required...

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