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:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 01 February 2022; Ref: scu.651580
