Decision Number: |
TC 04519 |
Appellant:
|
Anne Christine Curtis Green |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
ANNE REDSTON
|
Date Of Decision:
|
08/07/2015 |
Main Category:
|
INHERITANCE TAX |
Main Subcategory:
|
Business/agricultural reliefs |
Notes:
|
INHERITANCE TAX – whether appeal automatically struck out – whether Appellant should be permitted to give oral evidence – Appellant’s lifetime transfers to a settlement – furnished holiday letting business – whether relevant business property – whether business consisted mainly of the making and/or holding of investments – yes – appeal dismissed. |
Decision(s) to Download:
|
TC04519.pdf
|