The Commissioners for HM Revenue and Customs v William and Hazel Ritchie: [2019] UKUT 0071 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Hellier on 12 March 2019.
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CAPITAL GAINS TAX 鈥� principal private residence relief 鈥� discovery assessment (s. 29 TMA 1970) 鈥� whether carelessness of taxpayers鈥� advisers in issue before FTT 鈥� whether FTT entitled to consider issue 鈥� fairness.
Updates to this page
Published 12 March 2019