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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Ritchie (CAPITAL GAINS TAX - principal private residence relief) [2019] UKUT 71 (TCC) (12 March 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/71.html
Cite as: [2019] UKUT 71 (TCC)
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Snow Factor Ltd v The Commissioners for HM Revenue and Customs (Tax) [2019] UKUT 71 (TCC) (12 March 2019)
CAPITAL GAINS TAX – principal private residence relief – discovery assessment (s. 29 TMA 1970) – whether carelessness of taxpayers’ advisers in issue before FTT – whether FTT entitled to consider issue – fairness.A HTML version of this file is not available click here or view below the pdf version : [2019] UKUT 71 (TCC)