Green v Revenue and Customs: FTTTx 21 May 2015

FTTTx INHERITANCE TAX – whether appeal automatically struck out – whether Appellant should be permitted to give oral evidence – Appellant’s lifetime transfers to a settlement – furnished holiday letting business – whether relevant business property – whether business consisted mainly of the making and/or holding of investments – yes – appeal dismissed.

[2015] UKFTT 236 (TC)
England and Wales

Inheritance Tax

Updated: 01 January 2022; Ref: scu.549504