Lam v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 310 (TC) (15 June 2018)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06540.html
Cite as: [2018] UKFTT 310 (TC)

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Decision Number:	TC 06540
Appellant:	Patricia Lam
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Michael CONNELL
Date Of Decision:	15/06/2018
Main Category:	INCOME TAX/CORPORATION TAX
Main Subcategory:	Assessment/self-assessment
Notes:	Capital Gains Tax - s 222 Taxation of Capital Gains Act 1992 - closure notice assessing gains on sale of residential property - fixed penalties for failure to include gains in self-assessment return - whether principal private residence exemption applied - no - appeal dismissed

PDF Copy: [2018] UKFTT 310 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06540.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Lam v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 310 (TC) (15 June 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06540.html Cite as: [2018] UKFTT 310 (TC)