Legal Knowledge Scotland » farmhouses http://www.legalknowledgescotland.com Legal support for lawyers Wed, 14 Mar 2018 15:58:09 +0000 en-US hourly 1 http://wordpress.org/?v=3.9.2 “Farmhouse wars” – IHT Agricultural Property Relief http://www.legalknowledgescotland.com/?p=1146 http://www.legalknowledgescotland.com/?p=1146#comments Wed, 15 May 2013 09:19:29 +0000 http://www.legalknowledgescotland.com/?p=1146 HMRC has added new guidance to its inheritance tax manual regarding the entitlement of a farmhouse to agricultural property relief under the character appropriate test.

The guidance reflects the taxpayer’s victory at the First-tier Tribunal in Golding v HMRC [2011] UKFTT 351 (TC)). 

More on this can be found here.

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