UTTC Capital gains tax – appeal by taxpayer to First-Tier Tribunal – taxpayer previously a bankrupt – application to strike out appeal – whether taxpayer had locus standi to appeal – whether appeal settled by trustee in bankruptcy in accordance with s. 54 Taxes Management Act 1970.
 UKUT 174 (TCC)
England and Wales
Capital Gains Tax, Taxes Management
Updated: 05 August 2022; Ref: scu.462879