The bar for a holiday lettings business to qualify for BPR is set increasingly high. Katherine Bullock outlines how to best advise clients
Cases Referenced
Cases in bold have further reading - click to view related articles.
- George & anor v CIR [2003] WTLR 75
- HMRC v Pawson [2013] WTLR 469
- Martin v IRC [1995] STC (SCD) 5
- Ross’ Executors v HMRC [2017] UKFTT 507 (TC)
- Vigne’s Executors v HMRC [2017] UKFTT 632 (TC)