[2018] UKFTT 0310 (TC)

Judge Michael Connell, Member Amanda Darley

Decision released 15 June 2018

TCGA 1992, s. 222 – Closure notice – FA 2007, Sch. 24Dutton-Forshaw [2015] TC 04644 – TMA 1970, s. 8 – TMA 1970, s. 50(6)(b) – TCGA 1992, s. 222Ricketts v Registration Officer for the City of Cambridge [1970] 2 QB 463Goodwin v Curtis (HMIT) [1998] BTC 176Moore [2010] TC 00710.

  The appellant concerns an Appeal against availability of main residence relief for Capital Gains Tax (CGT) purposes, an issued closure notice and penalty determination. The Appeal was dismissed.


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