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

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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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"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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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/50.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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)