British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Elizabeth Marsh v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2017] UKFTT 320 (TC) (19 April 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05798.html
Cite as: [2017] UKFTT 320 (TC)(19 April 2017)
[New search] [Printable PDF version] [Help]
| Decision Number: | TC 05798 |
| Appellant: | Elizabeth Marsh |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Richard THOMAS |
| Date Of Decision: | 19/04/2017 |
| Main Category: | CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
| Main Subcategory: | Other |
| Notes: | CAPITAL GAINS TAX – residence status – whether appellant resident or ordinarily resident in relevant years – whether s 10A TCGA applies – whether appellant trading as property dealer so as to eliminate chargeable gains – whether lost deposit and other payments deductible in property dealing trade or for CGT – whether appellant chargeable as non-resident trading in the UK – whether if chargeable as a trader profits could be assessed – penalties for incorrect returns and failure to file returns – whether correctly imposed. |