The Commissioners for HM Revenue and Customs v The Personal Representatives of Nicolette Vivian Pawson (Deceased): [2013] UKUT 050 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 28 January 2013.

Read the full decision in The Commissioners for HM Revenue and Customs v (1) Francesca Louise Thoresby Lockyer (2) Caroline Vanessa Thoresby Robertson (as the Personal Representatives of Nicolette Vivian Pawson, Deceased): [2013] UKUT 050 (TCC).

Inheritance tax – business property relief – holiday letting business of a bungalow carried on for profit – whether the business consisted mainly of holding an investment – whether the FTT erred in law in concluding that it did so consist – appeal allowed.

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