Cumming-Bruce v Revenue and Customs (Capital Gains Tax – Allowable Capital Losses): FTTTx 4 Dec 2020

CAPITAL GAINS TAX – Allowable capital losses – Mansworth v Jelley – Section 9A enquiry or standalone claim and enquiry under Schedule 1A of the TMA 1970 – Cotter v HMRC – Discovery Assessment – section 29 TMA 1970 – whether the discovery had lost its essential newness or become stale by the time of assessment – appeal dismissed

Citations:

[2020] UKFTT 490 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 05 December 2022; Ref: scu.661804