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:
Statutes:
Taxation of Chargeable Gains Act 1992 282
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 28 January 2022; Ref: scu.449612