Personal Solicitors – Appeal against HMRC for Suffolk holiday let

‘CRC v Lockyer and Robertson (PRs of N Pawson Deceased) (2013)

This interesting case with a local flavour has obtained national press coverage again. The Personal Representatives of the late Nicolette Pawson have not been allowed leave to appeal to the Court of Appeal. The appeal was in relation to their claim for business property relief with regard to inheritance tax for a furnished holiday let, that the late Nicolette Pawson part-owned at the date of her death. This case will further strengthen HMRC’s tough stance in relation to challenging claims for business property relief on furnished holiday lets.’

James Skellorn is a personal solicitor at Barker Gotelee, solicitors in Suffolk

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