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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Graham (Deceased) v Revenue & Customs (INHERITANCE TAX : Business/agricultural reliefs) [2018] UKFTT 306 (TC) (16 April 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06536.html
Cite as: [2018] UKFTT 306 (TC)
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| Decision Number: | TC 06536 |
| Appellant: | The Personal Representatives of Grace Joyce Graham (Deceased) |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Charles HELLIER |
| Date Of Decision: | 16/04/2018 |
| Main Category: | INHERITANCE TAX |
| Main Subcategory: | Business/agricultural reliefs |
| Notes: | INHERITANCE TAX - Business Property relief - whether holiday letting arrangements were mainly a business of holding investments - s 105(3) IHTA. |