DR A N BRICE (SPECIAL COMMISSIONER)

9 September 1999

Inheritance tax - Relief for relevant business property - Deceased owned farming estate and letting some buildings and land to tenants - Whether business consisted mainly of making or holding investments - Inheritance Tax Act 1984 s. 103, 104, 105, 114

HEADNOTE

The issue was whether a farming business which let various buildings to tenants consisted mainly of making or holding investments for the purposes of inheritance tax relief for business property.

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