RAWLINGS v Revenue & Customs (CAPITAL GAINS TAX - Swiss residential property) [2022] UKFTT 32 (TC) (01 February 2022)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> RAWLINGS v Revenue & Customs (CAPITAL GAINS TAX - Swiss residential property) [2022] UKFTT 32 (TC) (01 February 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08384.html
Cite as: [2022] UKFTT 32 (TC)

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Decision Number:	TC 08384
Appellant:	HOWARD RAWLINGS MONIQUE RAWLINGS
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Mrs Amanda BROWN
Date Of Decision:	01/02/2022
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	CAPITAL GAINS TAX - Swiss residential property - basis of calculation where foreign exchange rate fluctuations account for some of the gain - Capcount v Evans applied - appeal dismissed.

PDF Copy: [2022] UKFTT 32 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08384.html

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> RAWLINGS v Revenue & Customs (CAPITAL GAINS TAX - Swiss residential property) [2022] UKFTT 32 (TC) (01 February 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08384.html Cite as: [2022] UKFTT 32 (TC)