United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Personal Representatives of Nicolette Pawson [2013] UKUT 50 (TCC) (28 January 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/50.html
Cite as: [2013] UKUT 50 (TCC)

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HMRC v Personal Representatives of Nicolette Pawson [2013] UKUT 50 (TCC) (28 January 2013)

"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."

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