Wickenden v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) 464 (TC): FTTTx 19 Jul 2018

NON-RESIDENT CAPITAL GAINS TAX – penalties for failing to file a return on time – whether ignorance of the obligation to file the return could amount to a reasonable excuse – yes – appeal upheld

Citations:

[2018] UKFTT 464 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 06 July 2022; Ref: scu.632230