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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> EVA MARY BUTLER & Ors v Revenue & Customs (INHERITANCE TAX - business property relief - whether provision of a "wedding barn" is an investment business) [2023] UKFTT 872 (TC) (27 September 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08949.html
Cite as: [2023] UKFTT 872 (TC)
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| Decision Number: | TC 08949 |
| Appellant: | (1) EVA MARY BUTLER (as personal representative of the free estate of Helen Mary Butler (deceased)) (2) JOANNA HELEN BUTLER (as personal representative of the free estate of Helen Mary Butler (deceased)) (3) EDWARD HUGH THOMAS (as Trustee of the T R Butler Will Trust) (4) VERNON JAMES ELLIS (as Trustee of the T R Butler Will Trust) |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nicholas Aleksander |
| Date Of Decision: | 27/09/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INHERITANCE TAX - business property relief - whether provision of a -wedding barn- is an investment business - section 105(3) IHTA |