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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 TC04519.pdf