Rawlings v Revenue and Customs: FTTTx 1 Feb 2022

Capital Gains Tax – Swiss Residential Property – basis of calculation where foreign exchange rate fluctuations account for some of the gain – Capcount v Evans applied – appeal dismissed.

Citations:

[2022] UKFTT 32 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 30 April 2022; Ref: scu.675649