Chapter 8 considers the inheritance tax legislation from a case law perspective in terms of the entitlement of FHL businesses to business property relief. That chapter considers the implications of the Pawson decision and concludes with the fact that it is necessary to be able to show on a quantitative and qualitative basis that more than half of the business activity is derived from the provision of services as opposed to the exploitation of land. It also explains that if on the facts a business is similar to that in Pawson then it is not going to qualify whereas if it is much closer to the activities in the George case then qualification for business property relief is possible.

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