Seymour and others v Inland Revenue: SCIT 11 Nov 2004

SCIT Business property relief for inheritance tax purposes – Whether the whole or Ragley Hall qualified notwithstanding part of the interior in private occupation – Section 110 – Meaning of asset – Building wholly or mainly used for business – No provision for apportionment – Exterior wholly used for business – Single asset – Appeal allowed
[2004] UKSC SPC00444
Inheritance Tax 1984 110

Updated: 22 January 2021; Ref: scu.221415