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Bowring & anor v Revenue & Customs WTLR(w) 2013-06
WTLR Issue: Web Only
CLIVE BOWRING
JULIET JANE BOWRING (through her attorney CLIVE BOWRING)
V
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS
These appeals are against conclusions and amendments to the appellants’ selfassessment tax returns for the year 2002/03 contained in closure 5 notices dated 16 May These closure notices amended the appellants’ returns to include additional gains under the Taxation of Chargeable Gains Act 1992 (“TCGA”) s 87 as well as supplemental charges under TCGA s …