[2018] UKFTT 0549 (TC)

Judge Ian Hyde, Terence Bayliss

Decision released 21 September 2018

Capital gains tax – Sale of land – Whether property owned jointly – Yes – Enhancement expenditure – Whether expenditure incurred by associated company is to be treated as incurred by landowners – No – Whether amount assessed should be increased under TMA 1970, s. 50 – No – Appeal allowed in part.

  

  

  Mr Sawyer, appeared for the appellant

  Mrs Checkley, officer, appeared for the respondents

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