Inheritance Tax

Inheritance Tax business property relief on Holiday Lettings: Pawson V Inland Revenue Commissioners

The recent First Tier Tribunal decision in Pawson v Inland Revenue Commissioners granted inheritance tax business property relief to an interest in a property used for holiday lettings. The personal representatives of Nicolette Pawson, who died 20 June 2006, appealed against a determination that Mrs Pawson's 25% share in a property...

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Asking HMRC for Advice; Inheritance Tax – Documenting Lifetime Transfers; Stamp Duty Land Tax

The following articles appeared in Tax Insider: Sleeping with the Enemy – Asking HM Revenue and Customs for Advice on Tax By James Bailey | April 2010 James Bailey points out that free advice is not always the best advice. This article is being written by request – apparently from time to time people tell the Tax...

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