SCIT Inheritance tax – Exempt transfers and relief – Business Property – Relevant Business Property – Fields let out under ‘conacre’ or agistment arrangements to graziers – Whether a business – Work carried out by son-in-law while owner’s mental capacity failed – Whether business belonged to the landowner – Whether business excluded from relief as consisting wholly or mainly of making or holding investments – Section 105(3) IHTA 1984.
Citations:
[2008] UKSPC SPC00678
Links:
Inheritance Tax
Updated: 14 July 2022; Ref: scu.267763
