Green v Revenue and Customs: FTTTx 8 Jul 2015

FTTTx Inheritance Tax : Business/Agricultural Reliefs – 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 334 (TC)
Bailii
England and Wales

Inheritance Tax

Updated: 02 January 2022; Ref: scu.550297