FTTTx Capital Gains Tax – Whether the Appellant’s employment in the tax year 1999-2000 involved ‘full-time work abroad’, and thus sustained his claim to be non-UK resident for the year – whether the Appellant had been responsible for ‘negligent conduct’ in filing his relevant tax return and claiming to be non-UK resident, so validating the assessment that was otherwise ‘out of time’ – Appeal dismissed
Nowlan TJ
[2014] UKFTT 173 (TC)
Bailii
England and Wales
Capital Gains Tax
Updated: 02 November 2021; Ref: scu.521777
