Hart v Revenue and Customs: FTTTx 13 Apr 2018

Capital Gains Tax/Taxation of Chargeable Gains : Late Filing of Non-Resident Capital Gains Tax Returns – penalties – late filing of non-resident capital gains tax returns – whether reasonable excuse – whether ignorance of law an excuse – no – whether failure by tax adviser to alert taxpayer of need to make return an excuse – yes – appeal allowed

Citations:

[2018] UKFTT 207 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 14 April 2022; Ref: scu.609275