THE EXECUTORS OF KEITH DENIS LEWIS BERESFORD (DECEASED) v HMRC [2026] UKUT 00285 (TCC)
The Upper Tribunal Tax and Chancery considered an inheritance tax appeal concerning business property relief for shares in a company. The central issue was whether the company’s business consisted wholly or mainly of making or holding investments under section 105(3) of the Inheritance Tax Act 1984.
