Lam v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 0310 (TC)
Notes: Capital Gains Tax - s 222 Taxation of Capital Gains Act 1992 - closure notice assessing gains on sale of residential property - fixed penalties for failure to include gains in self-assessment return - whether principal private residence exemption applied - no - appeal dismissed
Cited in 1 later judgment