The Commissioners for HM Revenue and Customs v The Personal Representatives of the Estate of Maureen Vigne (Deceased): [2018] UKUT 0357 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Poole and Judge Greenbank on 31 October 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 31 October 2018

• Category: Tax
• Release date: 31 October 2018

Read the full decision in The Commissioners for HM Revenue and Customs v The Personal Representatives of the Estate of Maureen Vigne (Deceased): [2018] UKUT 0357 (TCC) .

Inheritance tax – business property relief – s.105 Inheritance Tax Act 1984 – livery business – whether wholly or mainly consisting of the making or holding of investments – whether FTT applied an incorrect test – whether FTT’s conclusion disclosed an error of law – appeal dismissed.

Published 31 October 2018