FTTTx CGT – Section 9 TCGA – Chargeable if resident or ordinary resident – Was Appellant resident –
Held: yes. Section 9(3) – Relief if taxpayer only temporarily resident –
Held: not temporarily resident. Section 29 TMA: Was there neglect? Appeal dismissed
[2009] UKFTT 368 (TC)
Bailii
England and Wales
Capital Gains Tax
Updated: 01 November 2021; Ref: scu.409153
