HMRC V EXECUTORS OF ATKINSON APPEAL

摘要

The Upper Tribunal has accepted HMRC's appeal in the case of HMRC v Executors of Atkinson (FTC/61/2010). This overrides the previous decision made by the First Tier Tribunal, and allows HMRC to refuse a claim for agricultural property relief (APR) on a farmhouse bungalow owned by the retired farmer. The Upper Tribunal confirmed that APR was unavailable as the 'minimum period of occupation' condition had not been met.