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![Butler & Ors v. HMRC [2023] UKFTT 00872 (TC)](https://trustsbarrister.co.uk/wp-content/uploads/2023/05/ftt-taylor-house-london-1.jpg?w=779)
Butler & Ors v. HMRC [2023] UKFTT 00872 (TC)
Read more: Butler & Ors v. HMRC [2023] UKFTT 00872 (TC)Where catering is provided by a separate business, a wedding venue is ‘predominantly for the purpose of holding its property as an investment’ and Business Property Relief does not apply for Inheritance Tax purposes: https://caselaw.nationalarchives.gov.uk/ukftt/tc/2023/872
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Shah [2023] UKFTT 00539 (TC)
Read more: Shah [2023] UKFTT 00539 (TC)Domicile of choice in England acquired and not abandoned after gaining British citizenship, settling in England, and ‘retaining limited connections with modern India’, even though the Wills declared a domicile in India, only £680k of the £2.48M estate was situated in the UK, and the deceased had expressed an intention to leave the UK: https://financeandtax.decisions.tribunals.gov.uk//judgmentfiles/j12757/TC%2008842.pdf
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![Bhaur v. Equity First Trustees [2023] EWCA Civ 534](https://trustsbarrister.co.uk/wp-content/uploads/2023/05/rcj2.jpg?w=946)
Bhaur v. Equity First Trustees [2023] EWCA Civ 534
Read more: Bhaur v. Equity First Trustees [2023] EWCA Civ 534No mistake where ‘deliberately chose to implement what they knew to be a tax avoidance scheme [with] … a risk of failure’: https://caselaw.nationalarchives.gov.uk/ewca/civ/2023/534
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Charles Cooper | Barrister 