Where the Board of Inland Revenue had refused to extend the time limit to allow re-investment of funds realised, it was not open to the General Commissioners to overrule that decision on appeal.
Citations:
Times 19-May-1999, Gazette 19-May-1999
Statutes:
Taxation of Chargeable Gains Act 1992 152
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 11 May 2022; Ref: scu.89535