[2014] UKFTT 390 (TC).

Judge Malachy Cornwell-Kelly, Mrs Susan Hewett OBE JP.

Decision released 23 April 2014.

Capital gains tax penalties – Complaint that penalties calculated on basis of incorrect assessments – Assessments appealed against and appeal lost – Permission to appeal refused – Impossibility of going behind previous tribunal decision – Taxpayerʼs remedy – Appeal dismissed.



  The taxpayer appeared in person

  Ms Yeeni Taylor of HMRC appeared for the Crown

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