FTTTX Capital Gains Tax — computation of gain — disposal between husband and wife — section 58 Taxation of Chargeable Gains Act 1992 — taxpayer’s return computed gain on the market value acquisition cost — appeal against closure notice re-computing gain — whether Statement of Account constituted a closure notice — appeal against surcharge — appeal dismissed
[2010] UKFTT 611 (TC)
Bailii
England and Wales
Capital Gains Tax
Updated: 20 January 2022; Ref: scu.567544
