Implementing a capital gains tax charge on non-residents - CIOT comments

6 Jul 2017

This Panel is responsible for deciding HMRC‚ s position on disputed issues affecting multiple taxpayers. The Panel has considered the use of HMRC‚ s collection and management powers in relation to Mansworth v Jelley cases and legitimate expectation claims for losses. HMRC‚ s summary of the background and the Panel‚ s decision is attached.