Lawson v HMRCC [2011] UKFTT 346 (TC)

December 2011 #115

The appellant appealed from an amendment to self assessment for the year ended April 2006. Between February 2002 and August 2005 the appellant had been the sole legal owner of a property. The appellant had calculated her capital gains tax liability on the basis that she and her husband were each entitled to claim annual capital gains tax exemption because they were joint beneficial owners. HMRC opened an enquiry and determined that the appellant was the sole beneficial owner. A review affirmed the determination on the basis that:

  1. (a) sole legal title was vested in the appel...