Best v Revenue and Customs: FTTTx 13 Jan 2014

FTTTx INHERITANCE TAX – relevant business property – section 105 IHTA 1984 – unquoted shares – whether business of company was mainly holding investments – yes – appeal dismissed

Citations:

[2014] UKFTT 77 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Inheritance Tax

Updated: 22 May 2022; Ref: scu.521667