[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.

Summary

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