Hamar v Revenue and Customs: FTTTx 28 Oct 2011

FTTTx Capital Gains Tax – Gift of property – CGT not paid by donor – Subsequent assessment on donee under s 282 Taxation of Chargeable Gains Act 1992 -Whether subsequent assessment for correct year – No – Appeal allowed

Citations:

[2011] UKFTT 687 (TC)

Links:

Bailii

Statutes:

Taxation of Chargeable Gains Act 1992 282

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 28 January 2022; Ref: scu.449612