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Decision Number: |
TC 00306 |
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Appellant:
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Naznin Karim |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Charles HELLIER
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Date Of Decision:
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16/12/2009 |
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Main Category:
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CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
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Main Subcategory:
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Exemptions and reliefs |
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Notes:
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CGT – Section 9 TCGA – Chargeable if resident or ordinary resident – Was Appellant resident – Held: yes. Section 9(3) – Relief if taxpayer only temporarily resident – Held: not temporarily resident. Section 29 TMA: Was there neglect? Appeal dismissed |
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Decision(s) to Download:
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TC00306.doc 
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