McCall & anr v HMRCC [2009] NICA 12
December 2011 #115The appellants were the personal representatives of Mrs Eileen McClean (the deceased), who died on 8 January 1999. The appellants claimed that 33 acres of agricultural land in the deceased’s estate, which at the date of the deceased’s death was valued at £5.8m, owing to it having been zoned for development use, was business property for inheritance tax (IHT) purposes. The respondent, HMRC, determined that no part of the value of the agricultural land transferred on death was attributable to the value of any relevant business property.
The land comprised a number of fields in grass...
Suggitt v Suggitt & anr [2011] EWHC 903 (Ch)
December 2011 #115F was a farmer. His family had amassed farmland and property, which he owned and farmed. There were three residential properties belonging to F. F had three daughters including C and a son J. J had worked on the farm from childhood and F had paid the fees for J to go to agricultural college. J was also permitted to find employment elsewhere to earn money. At one point J obtained some inheritance, which he used to move away from the farm for a short period until the money ran out. J then returned to the farm where he lived with his girlfriend G and their children. J continued to do some w...