Capital Gains Tax/Taxation of Chargeable Gains : Other – – non-resident CGT return – penalty of pounds 100 for failure to file return within 30 days of completion of house sale – whether error in notice of assessment as to period in paragraph 18(1)(c) Schedule 55 FA 2009 makes assessment invalid: no, s 114(1) TMA applies – whether date of disposal correctly shown on return: no – whether HMRC have shown penalty due: yes – whether reliance on third party reasonable excuse: yes – whether ignorance of law reasonable excuse: yes, following Perrin in Upper Tribunal – whether UK/Canada DTA applies – appeal allowed.
Citations:
[2018] UKFTT 368 (TC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 25 April 2022; Ref: scu.619367
