Seymour Road (Southampton) Ltd v Williams and ors

Atkinson & Smith (PRs of Atkinson) v HMRC

Inheritance Tax Act 1984, ss.115(2) & 117(b) – Agricultural property relief – Deceased obliged by ill-health to live off-farm – Whether occupation nevertheless continued to the date of death

Lloyd Hunter Helm v ALIH (Properties) Ltd

Agricultural Holdings Act 1986, Part IV – Succession on death – Principal source of livelihood – Separate retail business – Value of provision from holding of goods sold in that business and whether attributable to qualifying work

Lorriman v Masters

Land Drainage Act 1991, ss.28 & 30 – Ditch blocked by access – Cause and effect – Extent of appropriate remedial action

Morrison-Low v Executors of Paterson

Agricultural Holdings (Scotland) Act 1991, s.13 – Effect on open market rent scarcity – Single Farm Payment: “naked acres”, marriage value, sub-letting – Approach to Comparables

Supreme Court

Housing Act 1985, Part IV – Secure tenancy – Whether child of a non-resident joint tenant entitled to succeed on death of resident joint tenant SC [2012] UKSC 39

Wannop v Cartmell

Succession – Agricultural Holdings Act 1986, s.41 – Principal source of livelihood test – Material extent – Whether “fair and reasonable” to treat as eligible person