Capital gains tax – self assessment- penalty under s 95(1) Taxes Management Act 1970- whether incorrect return delivered fraudulently or negligently- reliance on advice as to effectiveness of capital loss generation scheme involving contracts for differences
[2016] UKFTT 500 (TC), [2017] SFTD 370, [2016] STI 2687
Bailii
England and Wales
Capital Gains Tax
Updated: 10 December 2021; Ref: scu.567686
