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FIRTH AND MRS RITA FIRTHAS THE TRUSTEES OF THE L BATLEY1984 SETTLEMENT v Revenue & Customs (INHERITANCE TAX - business property relief - apart-hotel - whether business mainly holding investments)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Executors of the Late Sheriff Graham Louden Cox v HMRC	[2020] UKFTT 442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Nov 2020	BAILII		1
Fortyseven Park Street Ltd v HMRC	[2019] EWCA Civ 849	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 May 2019	BAILII		6
Revenue and Customs v The Personal Representatives of the Estate of Maureen Vigne (Deceased) (Inheritance tax - business property relief)	[2018] UKUT 357	United Kingdom Upper Tribunal	United Kingdom	31 Oct 2018	BAILII		3
Graham (Deceased) v Revenue & Customs (INHERITANCE TAX : Business/agricultural reliefs)	[2018] UKFTT 306	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Apr 2018	BAILII		2
Executors of Marjorie Ross v HMRC	[2017] UKFTT 507	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jun 2017	BAILII		3
Green v HMRC	[2015] UKFTT 334	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jul 2015	BAILII		3
John Best (Executor of Alfred Buller) v HMRC	[2014] UKFTT 77	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jan 2014	BAILII		5
Trustees of David Zetland Settlement v HMRC	[2013] UKFTT 284	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 May 2013	BAILII		3
HMRC v Pawson	[2013] UKUT 50	United Kingdom Upper Tribunal	United Kingdom	28 Jan 2013	BAILII		10
[2013] Ewca Civ 1864	[2013] EWCA Civ 1864	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2013	BAILII		2
HM Revenue & Customs v A M Brander as Exec of the Will of the late fourth Earl of Balfour	[2010] UKUT 300	United Kingdom Upper Tribunal	United Kingdom	16 Aug 2010	BAILII		4
McCall v HMRC	[2009] NICA 12; [2009] BTC 8059	Court of Appeal in Northern Ireland	United Kingdom - Northern Ireland	25 Feb 2009	BAILII		10
IRC v George	[2003] EWCA Civ 1763; [2004] BTC 8003; [2003] STI 2276	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Dec 2003	BAILII		10
Martin v IRC	[1995] STC (SCD) 5		United Kingdom	circa 1995			14