SolvedCG37817 | Separate settlements: reopening cases
From HM Revenue & Customs · Capital Gains Manual
If exceptionally the change in treatment is initiated by the Inspector, settled yearsshould not be reopened unless penalties are being sought.
From HM Revenue & Customs · Capital Gains Manual
If exceptionally the change in treatment is initiated by the Inspector, settled yearsshould not be reopened unless penalties are being sought.