Mrs Longina Boczon Pearce took over the Kingsworthy Meadow Fisheries from her husband after his passing in 2003. 17 years later Pearce unfortunately passed away herself, leaving the company to two executors.

Dimitrakis Demetriou, Pearce’s accountant and N Turner were the executors of the business and its land which they then believed should be allowed to claim for business relief under Section 104 of the Inheritance Tax Act 1984.

In March 2021 a IHT 400 inheritance tax (IHT) account and a IHT 100 account were submitted by the executors, which included claims for agricultural property relief and business relief for some areas of the property.