The Commissioners for HM Revenue and Customs v The Personal Representatives of the Estate of Maureen Vigne (Deceased): [2018] UKUT 0357 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Poole and Judge Greenbank on 31 October 2018.
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Inheritance tax 바카라 사이트“ business property relief 바카라 사이트“ s.105 Inheritance Tax Act 1984 바카라 사이트“ livery business 바카라 사이트“ whether wholly or mainly consisting of the making or holding of investments 바카라 사이트“ whether FTT applied an incorrect test 바카라 사이트“ whether FTT바카라 사이트™s conclusion disclosed an error of law 바카라 사이트“ appeal dismissed.
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Published 31 October 2018