Elizabeth Marsh v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2017] UKFTT 320 (TC) (19 April 2017)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Elizabeth Marsh v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2017] UKFTT 320 (TC) (19 April 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05798.html
Cite as: [2017] UKFTT 320 (TC)(19 April 2017)

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Decision Number:	TC 05798
Appellant:	Elizabeth Marsh
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Richard THOMAS
Date Of Decision:	19/04/2017
Main Category:	CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS
Main Subcategory:	Other
Notes:	CAPITAL GAINS TAX – residence status – whether appellant resident or ordinarily resident in relevant years – whether s 10A TCGA applies – whether appellant trading as property dealer so as to eliminate chargeable gains – whether lost deposit and other payments deductible in property dealing trade or for CGT – whether appellant chargeable as non-resident trading in the UK – whether if chargeable as a trader profits could be assessed – penalties for incorrect returns and failure to file returns – whether correctly imposed.

PDF Copy: [2017] UKFTT 320 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05798.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Elizabeth Marsh v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2017] UKFTT 320 (TC) (19 April 2017) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05798.html Cite as: [2017] UKFTT 320 (TC)(19 April 2017)