Executors Lose BPR Appeal on Furnished Holiday Lets

The Court of Appeal has rejected, for the final time, the executors of Nicolette Pawson application for leave to appeal the Upper Tribunal‘s decision in HMRC v Pawson (deceased) [2013] UKUT 050 (TCC) that a let holiday cottage was held mainly as an investment and so did not qualify for business property relief (BPR) for…

Inheritance and Trustees’ Powers Bill

The Inheritance and Trustees’ Powers Bill due to receive it’s second reading in the House of Lords on 22nd October 2013. The Bill follows a Law Commission consultation and report and amends various provisions of the law about the distribution of estates of deceased persons and the law relating to the powers of trustees. The…

My first post

Welcome to my new blog. I’ve never blogged before, partly owing to ignorance as to how to go about it and partly to doubts as to whether anyone would read it. Ignorance remedied and doubts notwithstanding, I’m taking the plunge. The focus of this blog will be topics that (eventually) affect us all – growing…