Golding v. Revenue and Customs Commissioners: Working farms and the “Character Appropriate” Test

This article, by Marika Lemos, examines the "character appropriate" test in IHTA 1984 s.115(2) as applied to farmhouses with small holdings of land, by reference to the recent decision of the First-tier Tribunal in Arthur Golding and Julie Middleton (executors of Dennis Golding) v. HMRC [2011] UKFTT 351 (TC).