Vigne v HMRC TC/2016/05196

WTLR Issue: Autumn 2017

THE PERSONAL REPRESENTATIVES OF THE ESTATE OF MAUREEN W VIGNE (DECEASED)

V

COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS (HMRC)

Analysis

The deceased died on 29 May 2012. At the time she was the sole beneficial owner of 30 acres of land (the land) used for carrying out a livery business. The business provided less than ‘part livery’ (ie day-to-day care being shared between the livery operator and horse owner) but more than ‘DIY Livery’ (ie a right to reside in a field plus a stable). For example the business provided worming products for the horses and hay feed during winter months.

Counsel details

Mr Patrick Vigne (one of the personal representatives of the estate) for the appellant.

Mr Bracegirdle, instructed by the General Counsel and Solicitor to HM Revenue and Customs (HM Revenue & Customs Solicitor’s Office, South West Wing, Bush House, Strand, London WC2B 4RD), for the respondents.

Cases referenced

Cases in bold have further reading - click to view.

  • HMRC v Pawson [2013] UKUT 50
  • Inland Revenue Commissioners v George [2004] WTLR 75
  • McCall v Revenue and Customs Commissioners [2011] WTLR 1823
  • Piercy v HMRC [2008] STC 858

Legislation referenced

Legislation in bold has further reading - click to view.

  • Inheritance Tax Act 1984, ss105, 115, 116