[2014] UKFTT 318 (TC)

[The appeal against this decision is reported at [2015] BTC 521.]

Judge Kenneth Mure, QC, Mr Scott Rae, LLB, WS

Decision released 31 March 2014

Petroleum taxation – Supplementary charge – Whether extending to chargeable gains – ICTA 1988, s.501A, 502 – Appeal dismissed.

  The Tribunal dismissed the taxpayer’s appeal against the assessment of chargeable gains of the 2008 year to the 20 per cent Supplementary Charge under the Petroleum taxation regime.


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