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 鈥� business property relief 鈥� s.105 Inheritance Tax Act 1984 鈥� livery business 鈥� whether wholly or mainly consisting of the making or holding of investments 鈥� whether FTT applied an incorrect test 鈥� whether FTT鈥檚 conclusion disclosed an error of law 鈥� appeal dismissed.
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Published 31 October 2018