Steibelt (Inspector of Taxes) v Paling: CA 19 May 1999

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