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Since 1927 the leading authority on tax law, practice and administration


02 February 2016
Issue: 4536 / Categories: Forum & Feedback

Correspondence from readers on topical subjects.


I read with interest the responses to the question from Beazer about a small caravan site. At issue was the likelihood of being able to making a successful claim to inheritance tax business property relief. I was reminded of a situation when on being asked by a firm of solicitors if I could advise on HMRC’s rejection of a business property relief claim in respect of a small mobile home park I responded that I was ‘happy to advise but were they familiar with the phrase “throwing good money after bad”?’

The solicitor appreciated my candour but said that he had explained to the executors of the deceased that he was not a tax expert and did not wish to be responsible for accepting HMRC’s position. I was duly instructed to formally advise and if appropriate to contest matters with HMRC. At...

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