UTTC Inheritance tax – business property relief – holiday letting business of a bungalow carried on for profit – whether the business consisted mainly of holding an investment – whether the FTT erred in law in concluding that it did so consist – appeal allowed.
Citations:
[2013] UKUT 50 (TCC)
Links:
Jurisdiction:
England and Wales
Inheritance Tax
Updated: 27 March 2022; Ref: scu.509165
