Firth and Mrs Rita Firthas The Trustees of The L Batley 1984 Settlement v Revenue and Customs: FTTTx 14 Jul 2022

Inheritance Tax – Business Property Relief – Apart-Hotel – Whether Business Mainly Holding investments – qualitative test – level of services provided – held – appeal dismissed

Citations:

[2022] UKFTT 219 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Inheritance Tax

Updated: 03 August 2022; Ref: scu.679656