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BPR

HMR&C have publised in IHTM  an opinion that Furnished Holiday Lettings possibly don't qualify for BPR.

Recent first Tier Tribunal decision, Pawson, is in direct contradiction.

In what circunstances could the revenue successfully contend relief is not due for FHL businesses with this decision in mind?

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I must admit I was surprised by theresult of that case. I haven't checked out the hmrc opinion as yet but I assume they will appeal.

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