-
![Beresford (Dec’d) v. HMRC [2024] UKFTT 952 (TC)](https://trustsbarrister.co.uk/wp-content/uploads/2024/09/hmrc.png?w=534)
Beresford (Dec’d) v. HMRC [2024] UKFTT 952 (TC)
Read more: Beresford (Dec’d) v. HMRC [2024] UKFTT 952 (TC)The frequency of transactions for serviced office lets were ‘clearly not analogous to a hotel business’ and the business amounted to ‘wholly or mainly making or holding of investments’ for Inheritance Tax Business Property Relief: https://caselaw.nationalarchives.gov.uk/ukftt/tc/2024/952
-
![Demetriou & Anor v. HMRC [2024] UKFTT 830 (TC)](https://trustsbarrister.co.uk/wp-content/uploads/2023/05/ftt-taylor-house-london-1.jpg?w=779)
Demetriou & Anor v. HMRC [2024] UKFTT 830 (TC)
Read more: Demetriou & Anor v. HMRC [2024] UKFTT 830 (TC)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
-
McCabe v. HMRC [2024] UKUT 280 (TCC)
Read more: McCabe v. HMRC [2024] UKUT 280 (TCC)In the application of the common law test of residence for Capital Gains Tax purposes, transferring the UK family house into his wife’s name, renting or purchasing living and office accommodation in Belgium for 7 years, and electing not to stay overnight at the family house during visits to the UK, is not sufficient to…
-
Subscribe
Subscribed
Have a WordPress.com account? Log in now.
