The central issue of this appeal was the availability of business property relief in respect of the first floor of the premises which was mainly used as a store unit for the pharmacy business and retail shop. The Tax Appeals Commissioner found on the evidence that the upper floor was used wholly and mainly for the purposes of the business. 02TACD2016
Appeal relates to the denial of business property relief in respect of a portion of deemed cash assets received by the Appellant in the form of a gift. 85TACD2023