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Decision Number: |
TC 05959 |
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Appellant:
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Executors of Marjorie Ross |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Rachel SHORT
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Date Of Decision:
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20/06/2017 |
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Main Category:
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INHERITANCE TAX |
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Main Subcategory:
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Business/agricultural reliefs |
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Notes:
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Inheritance tax – business property relief – let holiday cottages – whether
business mainly making or holding investments–qualitative test-level of
services provided – held – despite high level of services main character of
business was investment in land-appeal dismissed |
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Decision(s) to Download:
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TC05959.pdf 
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