FTTTx Inheritance Tax; business property relief; liferent; partnership; replacement property; Inheritance Tax Act 1984 sections 49, 105, 106, 107, 110
J Gordon Reid QC J
[2009] UKFTT 101 (TC), [2009] SFTD 374, [2009] WTLR 1117, [2009] STI 2028, SC/3212/2007
Bailii
England and Wales
Inheritance Tax
Updated: 11 November 2021; Ref: scu.373640