United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/300.html
Cite as: [2010] WTLR 1545, [2010] STC 2666, [2010] BTC 1656, 80 TC 163, [2010] UKUT 300 (TCC), [2010] STI 2427

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HM Revenue & Customs V A M Brander as Exec of the Will of the late fourth Earl of Balfour [2010] UKUT 300 (TCC) (16 August 2010)

Inheritance tax – Exempt transfers and relief - Business property relief Replacement property - Deceased having liferent interest in family estate - Deceased declared to be fee simple proprietor of the estate - Deceased entering into partnership with intended successor - Whether deceased's interest in partnership, which subsisted immediately before his death, replaced previous business carried on by deceased - Whether business excluded from business property relief as consisting mainly of making or holding investments - Inheritance Tax 1984, ss 105(1), (3), 107.

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