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Are you paying too much inheritance tax?


The importance of obtaining specialist advice when dealing with HM Revenue and Customs in this complex area of law cannot be stressed too highly.

This was starkly illustrated in a recent case where, due to our detailed knowledge of IHT legislation and practical advice, we were able to negotiate a 90 per cent reduction in inheritance tax liability with HMRC.

The case involved whether or not a farmhouse qualified for agricultural property relief.

When it came to assessing the inheritance tax payable on the Estate, HMRC determined that the farmhouse did not qualify for agricultural property relief and that inheritance tax at £90,000 was payable by the deceased farmer’s Estate. The Estate appealed to the Upper Tier (First Stage) Tax Tribunal.

However, following our intervention, the Estate was able to present a compelling argument to HMRC based on recent case law and detailed analysis of the legislation to demonstrate that on the facts of this case, the farmhouse fulfilled the criteria for agricultural property relief.

The evidence showed that the farmhouse had been an integral part of the farm for over 60 years and that the farm itself was still a viable farming operation, even though it was not making substantial profits when the deceased passed away.

Once this argument had been presented, together with supporting evidence and legal authorities, HMRC had no option other than to review its original decision and to reduce the tax liability on the farmhouse accordingly.

As a result, costly tribunal proceedings were avoided, and the beneficiaries can look ahead to financial security, knowing that their loved one’s wishes have been fulfilled.

If you would like to discuss this or any other dispute resolution matter, please contact Colin Fenny on 01772 258321 or

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