Marano v Revenue and Customs (Capital Gains Tax : Discovery Assessment): FTTTx 23 Apr 2020

CAPITAL GAINS TAX – discovery assessment – concept of staleness – whether stale – whether SA return issued – whether quantum correct – whether late filing penalties issued/notified – whether correctly calculated – whether payments on account reduce the base on which penalties calculated – whether special circumstances – appeal refused.

Citations:

[2020] UKFTT 199 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 01 February 2022; Ref: scu.651580