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Grimwood-Taylor and Another v Inland Revenue: SCIT 23 Nov 1999

SCIT INHERITANCE TAX -Exempt transfers and relief – Business property – Relevant business property – Shares held by Deceased in two companies – Whether the business carried on by the companies was excluded from business property relief as consisting wholly or mainly of one or more of dealing in securities, stocks or shares, land or … Continue reading Grimwood-Taylor and Another v Inland Revenue: SCIT 23 Nov 1999

George and Loochin ( Executors of Stedman, Deceased) v The Commissioners of Inland Revenue: CA 5 Dec 2003

The taxpayers appealed against a decision allowing an appeal by the respondents, that shares in a company which owned land from which it ran a residential caravan park, were shares in a business consisting wholly or mainly of making investments, and that accordingly the transfer did not attract exemption. Held: The finding of the Commissioners … Continue reading George and Loochin ( Executors of Stedman, Deceased) v The Commissioners of Inland Revenue: CA 5 Dec 2003

Cox, Executors of The Late v Revenue and Customs: FTTTx 3 Nov 2020

INHERITANCE TAX – Business Property Relief – s 104 and s 105 of Inheritance Tax Act 1984 – furnished holiday letting business – whether relevant business property – whether business wholly or mainly of making or holding investments – appeal dismissed Citations: [2020] UKFTT 442 (TC) Links: Bailii Jurisdiction: England and Wales Inheritance Tax Updated: … Continue reading Cox, Executors of The Late v Revenue and Customs: FTTTx 3 Nov 2020

Inland Revenue Commissioners v George and another: ChD 27 Feb 2003

The company ran a residential homes park. The users owned the caravans, but the taxpayer owned the land. They claimed exemption on a transfer of shares under section 104(1). Held: The company was an investment company with section 105, and so could not claim the benefit of the section 104 exemption. It produced a profitable … Continue reading Inland Revenue Commissioners v George and another: ChD 27 Feb 2003

Weston v Inland Revenue Commissioners: ChD 29 Nov 2000

The taxpayer owned land upon which he ran a caravan park. Income was generated by pitch fees, and from commissions taken from the sales of caravans from one pitch owner to the next. The Commissioners asserted that the income was to be treated as investment income. Income from land is generally investment income, and, on … Continue reading Weston v Inland Revenue Commissioners: ChD 29 Nov 2000

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