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Decision Number: |
TC 05544 |
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Appellant:
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George Knight Ingeborg Knight |
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Respondent:
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The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Jonathan RICHARDS
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Date Of Decision:
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13/12/2016 |
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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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Computation |
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Notes:
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CAPITAL GAINS TAX – asset purchased with, and sold for, Swiss Francs – computation of gain ¬– rule in Bentley v Pike and Capcount Trading followed ¬– Liechtenstein disclosure facility – amount of penalty chargeable |
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Decision(s) to Download:
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TC05544.pdf 
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