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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> RAWLINGS v Revenue & Customs (CAPITAL GAINS TAX - Swiss residential property) [2022] UKFTT 32 (TC) (01 February 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08384.html
Cite as: [2022] UKFTT 32 (TC)
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Decision Number: TC 08384
Appellant: HOWARD RAWLINGS MONIQUE RAWLINGS
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:		 Mrs Amanda BROWN
Date Of Decision: 01/02/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: 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.
PDF Copy:                                 [2022] UKFTT 32 (TC)
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