Chohan and Another v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other): FTTTx 24 Oct 2017

CAPITAL GAINS TAX and INCOME TAX – Notice issued under para 1 Sch 36 FA 2008 for information and documents – initial penalty for failure to comply – daily penalties for failure to comply – whether penalties validly issued – whether reasonable excuse for failure to comply – whether compliance before end of daily penalty period – initial penalty quashed – daily penalties reduced.

Citations:

[2017] UKFTT 779 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 01 April 2022; Ref: scu.598768