Graham (Deceased) v Revenue & Customs (INHERITANCE TAX : Business/agricultural reliefs) [2018] UKFTT 306 (TC)

FTT-Tax

Graham (Deceased) v Revenue & Customs (INHERITANCE TAX : Business/agricultural reliefs)

[2018] UKFTT 306 (TC)

[1]Decision Number: TC 06536

[3]The Personal Representatives of Grace Joyce Graham (Deceased)

[5]The Commissioners for Her Majesty's Revenue & Customs

[7]Commissioners: Charles HELLIER

[13]Business/agricultural reliefs

[15]INHERITANCE TAX - Business Property relief - whether holiday letting arrangements were mainly a business of holding investments - s 105(3) IHTA.

[16]PDF Copy:

[2018] UKFTT 306 (TC)

Cited in 6 later judgments