A woman in her 80s has been arrested on suspicion of murder alongside another woman in her 50s.
Police found the body of a man in his 60s in a vehicle in Helston Business Park in Cornwall.
Devon and Cornwall Police said officers were making welfare inquiries in the area in the early hours of Wednesday when they made the discovery.
The man, from the Avon and Somerset area, was confirmed dead at the scene and his next of kin have been informed.
The two women, also from Avon and Somerset, have been arrested on suspicion of murder, concealing a death, and preventing a lawful burial.
Detective Inspector Neil Blanchard from the force’s major crime investigation team said inquiries were “ongoing to establish the full circumstances” but that the man’s death was being treated as “suspicious”.
“We understand that any incident this serious in nature will cause concern among the community,” he added.
“It is believed that the involved parties are known to each other and there is no wider risk to the public.”
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There will be an increased police presence around the business park while investigations continue, the force confirmed.
Police have appealed to the public for any information which could help their investigation.