Graham (Deceased) v Revenue & Customs (INHERITANCE TAX : Business/agricultural reliefs) [2018] UKFTT 306 (TC) (16 April 2018)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Graham (Deceased) v Revenue & Customs (INHERITANCE TAX : Business/agricultural reliefs) [2018] UKFTT 306 (TC) (16 April 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06536.html
Cite as: [2018] UKFTT 306 (TC)

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Decision Number:	TC 06536
Appellant:	The Personal Representatives of Grace Joyce Graham (Deceased)
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Charles HELLIER
Date Of Decision:	16/04/2018
Main Category:	INHERITANCE TAX
Main Subcategory:	Business/agricultural reliefs
Notes:	INHERITANCE TAX - Business Property relief - whether holiday letting arrangements were mainly a business of holding investments - s 105(3) IHTA.

PDF Copy: [2018] UKFTT 306 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06536.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Graham (Deceased) v Revenue & Customs (INHERITANCE TAX : Business/agricultural reliefs) [2018] UKFTT 306 (TC) (16 April 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06536.html Cite as: [2018] UKFTT 306 (TC)