|
Decision Number: |
TC 01748 |
|
Appellant:
|
Nicolette Vivian Pawson (deceased) |
|
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Richard Barlow
|
|
Date Of Decision:
|
14/12/2011 |
|
Main Category:
|
INHERITANCE TAX |
|
Main Subcategory:
|
Business/agricultural reliefs |
|
Notes:
|
INHERITANCE TAX – business property relief – holiday letting cottage –
business? – yes – for gain? - yes – holding an investment? – no – appeal
allowed. |
|
Decision(s) to Download:
|
TC01748.pdf 
|
