Advisers seek £30,000 tax fighting fund

ADVISERS WANT to raise a £30,000 fighting fund to take a tax battle to the Court of Appeal.

Francis Clark has set up the fund to continue a tax dispute between its clients Lockyer and Robertson (as the personal representatives of N Pawson, deceased) against HM Revenue & Customs.

The Pawson case concerns a deceased taxpayer – Nicolette Pawson – and family, who owned a bungalow near Alderburgh. The bungalow was used primarily for holiday lettings.
HMRC interprets that furnished property lets must offer services to qualify as a business, or else the property would be subject to inheritance tax.

Pawson’s estate argued that by offering a cleaner, caretaker and gardener, they provided ‘services’ to holidaymakers.

Pawson’s estate won the case in the First Tier Tribunal, but lost in the Upper Tier.
The family has one month to lodge an appeal.

Email for more information about the fund.

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