UKFTT 368 (2009) Naznin Karim v HMRC

CGT - resident and not temporarily resident - HMRC won

Case Summary:

Miss Karim claimed no CGT was due on the disposal of UK properties as she was not resident in the UK (s9 TCGA 1992).

On the facts she was resident at the crucial time. In this case HMRC went to the bank and received documents which undermined her case. Miss Karim had been negligent in omitting the gain from her return.