Continue reading "Tax: Pause for thought?"
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Tax: Pause for thought?
James Radcliffe explains how Pawson has changed tax treatment for furnished holiday lettings ‘Whether or not accommodation is qualifying holiday accommodation under the FHL rules is not a determining factor in assessing the availability of business property relief (BPR) for the purposes of inheritance tax.’ The taxation of furnished holding letting accommodation (FHLs) has evolved …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Customs and Excise Commissioners v Lord Fisher [1981] STC 238
- George v IRC [2004] WTLR 75
- IRC v Fry [2001] STC 1715
- McCall v HMRC [2008] WTLR 865; [2009] NICA 12; [2009] WTLR 1823
- Nicolette Vivian Pawson (deceased) v Revenue & Customs [2012] WTLR 665