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What is occupation?

24 November 2011
Issue: 4332 / Categories: Tax cases , Inheritance Tax
CRC v C Atkinson and P Smith (executors of W M Atkinson deceased), Upper Tribunal (Tax and Chancery Chamber)

The deceased Mr A built a bungalow on farmland which he had owned and farmed since 1957. In 1994 his grandson was admitted to the farming partnership meaning it comprised Mr A his wife and their grandson.

The set-up confirmed that the agricultural tenancy of the farm was a partnership asset. In 2002 Mr A fell ill and after a period in hospital entered a care home where he remained until his death in 2006.

While he had been in the care home he occasionally returned to the bungalow which continued to be furnished and contain his belongings. His wife and grandson went to the bungalow two or three times a week but it was otherwise unoccupied.

Mr A was involved in the farm decision-making and remained a partner until he died.

The point in dispute was whether the...

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