FTTTx Capital gains tax – s 2 TCGA 1992 – taxpayer left UK – evidence that he remained resident and retained links with the UK for at least part of the year of assessment -no close connection to country to which he moved – whether he remained resident or ordinarily resident in the UK during year of assessment – yes
Judges:
Connell TJ
Citations:
[2011] UKFTT 760 (TC)
Links:
Capital Gains Tax
Updated: 04 October 2022; Ref: scu.450852
