MARK CAMPBELL v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00265 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Guy Brannan on 03 November 2023
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CAPITAL GAINS TAX AND INCOME TAX – Appellant bought and sold four residential properties – whether a trade – whether the capital gains were within the exemption for job-related accommodation – whether discovery assessments were validly issued – penalties for deliberate behaviour – appeal allowed in part