A managed chalk stream trout fishery ‘was mainly a business of holding investments’ and does not benefit from Inheritance Tax Business Property Relief under s.104 ITA 1984: https://caselaw.nationalarchives.gov.uk/ukftt/tc/2024/830
A managed chalk stream trout fishery ‘was mainly a business of holding investments’ and does not benefit from Inheritance Tax Business Property Relief under s.104 ITA 1984: https://caselaw.nationalarchives.gov.uk/ukftt/tc/2024/830
Charles Cooper | Barrister 