Gardiner and Others v Revenue and Customs: FTTTx 6 May 2014

CAPITAL GAINS TAX – penalties – section 95 TMA 1970 – negligently delivering a return – preliminary issue – whether the respondents have adduced evidence to establish a prima facie case of negligence – no – appeal allowed

Citations:

[2014] UKFTT 421 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 27 September 2022; Ref: scu.526818