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: 23 May 2022; Ref: scu.656842