EVA MARY BUTLER & Ors v Revenue & Customs (INHERITANCE TAX - business property relief - whether provision of a "wedding barn" is an investment business) [2023] UKFTT 872 (TC) (27 September 2023)

ď»ż EVA MARY BUTLER & Ors v Revenue & Customs (INHERITANCE TAX - business property relief - whether provision of a "wedding barn" is an investment business) [2023] UKFTT 872 (TC) (27 September 2023)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> EVA MARY BUTLER & Ors v Revenue & Customs (INHERITANCE TAX - business property relief - whether provision of a "wedding barn" is an investment business) [2023] UKFTT 872 (TC) (27 September 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08949.html
Cite as: [2024] WTLR 23, [2024] SFTD 286, [2023] UKFTT 872 (TC)

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Decision Number:	TC 08949
Appellant:	(1) EVA MARY BUTLER (as personal representative of the free estate of Helen Mary Butler (deceased)) (2) JOANNA HELEN BUTLER (as personal representative of the free estate of Helen Mary Butler (deceased)) (3) EDWARD HUGH THOMAS (as Trustee of the T R Butler Will Trust) (4) VERNON JAMES ELLIS (as Trustee of the T R Butler Will Trust)
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Nicholas Aleksander
Date Of Decision:	27/09/2023
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	INHERITANCE TAX - business property relief - whether provision of a -śwedding barn-ť is an investment business - section 105(3) IHTA

PDF Copy: [2023] UKFTT 872 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08949.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> EVA MARY BUTLER & Ors v Revenue & Customs (INHERITANCE TAX - business property relief - whether provision of a "wedding barn" is an investment business) [2023] UKFTT 872 (TC) (27 September 2023) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08949.html Cite as: [2024] WTLR 23, [2024] SFTD 286, [2023] UKFTT 872 (TC)