Unsuccessful appeal for BPR on serviced offices
In The Executors of Keith Denis Lewis Beresford (Deceased) v HMRC [2026] UKUT 00285, the Upper Tribunal (UT) remade a First Tier Tribunal (FTT) decision, dismissing the Executors' appeal because a company's serviced office income was wholly or mainly investment income, refusing Business Property Relief (BPR).
