FTTTx CAPITAL GAINS TAX – penalty – late payment – gain on disposal of land – no cash received from purchaser – application by taxpayer for time to pay – taxpayer’s application refused by HMRC too late for taxpayer to fund the tax payment from other sources prior to the penalty date
Citations:
[2013] UKFTT 783 (TC)
Links:
Capital Gains Tax
Updated: 17 November 2022; Ref: scu.472752