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Decision Number: TC 02208
Appellant: Mr Waseem Shakoor
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Geraint JONES QC
Date Of Decision: 22/08/2012
Main Category: CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS
Main Subcategory: Exemptions and reliefs
Notes: Capital gains tax. Penalty. Negligence of professional adviser- whether
attributable to taxpayer. Distinction between professional adviser acting as a
functionary and acting in a true professional advisory capacity.
Decision(s) to Download: TC02208.pdf TC02208.pdf