The Commissioners for HM Revenue and Customs v The Personal Representatives of Nicolette Vivian Pawson (Deceased): [2013] UKUT 050 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 28 January 2013.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
28 January 2013

Read the full decision in .

Inheritance tax 鈥� business property relief 鈥� holiday letting business of a bungalow carried on for profit 鈥� whether the business consisted mainly of holding an investment 鈥� whether the FTT erred in law in concluding that it did so consist 鈥� appeal allowed.

Updates to this page

Published 1 December 2016