- Holiday lettings and relevant property businesses (The personal representatives of Grace Joyce Graham (deceased) v HMRC)
- What is the background to the case?
- What did the FTT decide?
- What are the practical implications of this case?
Private Client analysis: Katherine McQuail, barrister at Radcliffe Chambers, discusses the practical implications of the First-tier Tax Tribunal’s (FTT) decision in The personal representatives of Grace Joyce Graham (deceased) v HMRC, which considered whether a holiday lettings business could be considered a relevant property business.
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