Capital Gains Tax/Taxation of Chargeable Gains : Other – non-resident CGT return – penalties of pounds 1,600 for failure to file return within 30 days of completion of property sale – whether HMRC have shown penalty due: no, Article 13 Protocol 7 to the Treaty for the Functioning of the European Union makes the appellant UK resident – whether ignorance of law reasonable excuse: yes, following Perrin in Upper Tribunal – whether reliance on third party reasonable excuse: yes – appeal allowed.
Citations:
[2018] UKFTT 569 (TC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 23 October 2022; Ref: scu.632364
