Business property relief

Commentary – 8.2
Case Law – Furness v IR Commrs (1999) Sp C 202 ; George & Anor (Executors of Stedman, dec'd) v Inland Revenue Commissioners. [2004] BTC 8,003 ; Hall (Executors of Hall dec'd) v IR Commrs (1997) Sp C 114 ; Inland Revenue Commissioners v George & Anor (Executors of Stedman, dec'd). [2003] BTC 8,037 ; Powell & Anor (Executors of Pearce dec'd) v IR Commrs (1997) Sp C 120 ; Weston (as Executor of the Will of Weston Deceased) v Inland Revenue Commissioners. [2000] BTC 8,041