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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
PDF Copy:                                 [2022] UKFTT 200 (TC)
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