Pawson (Deceased) v Revenue and Customs: FTTTx 14 Dec 2011

Business property relief – holiday letting cottage – business? – yes – for gain? – yes – holding an investment? – no – appeal allowed.

[2012] UKFTT 51 (TC)
Bailii
England and Wales

Inheritance Tax

Updated: 12 January 2022; Ref: scu.450770