Elizabeth Marsh v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2017] UKFTT 320 (TC)
Notes: CAPITAL GAINS TAX – residence status – whether appellant resident or ordinarily resident in relevant years – whether s 10A TCGA applies – whether appellant trading as property dealer so as to eliminate chargeable gains – whether lost deposit and other payments deductible in property dealing trade or for CGT – whether appellant chargeable as non-resident trading in the UK – whether if chargeable as a trader profits could be assessed – penalties for incorrect returns and failure to file returns – whether correctly imposed.