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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> WILLIAM AGGREY v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - disposal of property - failure to disclose capital gain or rental income) [2022] UKFTT 200 (TC) (28 June 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08525.html
Cite as: [2022] UKFTT 200 (TC)
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| Decision Number: | TC 08525 |
| Appellant: | WILLIAM AGGREY |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
ANNE REDSTON |
| Date Of Decision: | 28/06/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX AND CAPITAL GAINS TAX - disposal of property - failure to disclose capital gain or rental income - discovery assessment and penalties - discovery assessment reduced for expenditure - penalties reduced in consequence - penalties further reduced because HMRC used incorrect minimum penalties in carrying out calculations - appeal allowed in part |