Brand v Revenue and Customs: FTTTx 17 Dec 2012

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:

Bailii

Capital Gains Tax

Updated: 17 November 2022; Ref: scu.472752