THE EXECUTORS OF KEITH DENIS LEWIS BERESFORD (DECEASED) v HMRC [2026] UKUT 00285 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE JONATHAN CANNAN and JUDGE AMANDA BROWN KC on 29July 2026
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Inheritance tax – business property relief – section 105(3) IHTA 1984 – shares in a company – whether the business carried on by the company consisted wholly or mainly of making or holding investments
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Published 29 July 2026