FTTTx TYPE OF TAX – capital gains tax – returns admittedly omitted chargeable gains -assessment raised – not properly appealed for over 2 years – whether permission should be granted to bring a late appeal – balancing exercise undertaken – held permission should not be granted – appeal struck out
John Walters QC J
[2012] UKFTT 433 (TC)
Bailii
England and Wales
Cited by:
See Also – Wallace v Revenue and Customs FTTTx 12-Apr-2013
Procedure – dismissed out of time . .
Lists of cited by and citing cases may be incomplete.
Capital Gains Tax
Updated: 10 November 2021; Ref: scu.462833