Capital Gains Tax – Extra Statutory Concession D49 – time limits. Whether reliance upon the Concession is precluded altogether if the 12 (or 24 month) periods are exceeded – No.
Citations:
[2018] UKFTT 403 (TC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 07 December 2022; Ref: scu.621417