The Executors of the Estate of Nicolette Pawson have been denied leave to take their case to the Court of Appeal in relation to their claim for Business Property Relief (BPR) on the furnished holiday letting (FHL) property owned by the deceased.
The executors claim was initially upheld by the First Tier Tribunal but that decision was overturned when HMRC appealed to the Upper Tribunal earlier this year.
Leave to appeal was denied even though application was made in written and oral terms. Lord Justice Briggs said there was no realistic prospect of the appeal succeeding, because ordinary property lets did not provide sufficient additional services to qualify as a business.
It will be interesting to see now whether furnished holiday...
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