CAPITAL GAINS TAX – late payment penalties – Schedule 56 to FA 2009 – whether s 280 TCGA on ‘Consideration payable by instalments’ applies – whether Tribunal has jurisdiction over HMRC’s decision – whether delays in replying to application for s 280 TCGA treatment gave rise to a reasonable excuse at each penalty date – whether reasonable care taken in reliance on a third party – whether special circumstances – appeal dismissed
Citations:
[2019] UKFTT 91 (TC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 01 November 2022; Ref: scu.635697