The Commissioners for HM Revenue and Customs v The Personal Representatives of Nicolette Vivian Pawson (Deceased): [2013] UKUT 050 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 28 January 2013.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
28 January 2013

Read the full decision in The Commissioners for HM Revenue and Customs v (1) Francesca Louise Thoresby Lockyer (2) Caroline Vanessa Thoresby Robertson (as the Personal Representatives of Nicolette Vivian Pawson, Deceased): [2013] UKUT 050 (TCC).

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.

Updates to this page

Published 1 December 2016