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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
12 March 2019
Category:
Tax
Release date:
12 March 2019

Read the full decision in The Commissioners for HM Revenue and Customs v William and Hazel Ritchie: [2019] UKUT 0071 (TCC).

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.

Published 12 March 2019

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