Booth v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Disposal): FTTTx 21 Dec 2018

Capital Gains Tax – s 222 Taxation of Capital Gains Act 1992 – discovery assessment of capital gains on sale of residential property and fixed penalty for failure to include the gains in a self-assessment return – whether principal private residence exemption applies – no – appeal dismissed

[2018] UKFTT 770 (TC)
Bailii
England and Wales

Capital Gains Tax

Updated: 28 December 2021; Ref: scu.632433