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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> McGreevy v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2017] UKFTT 690 (TC) (12 September 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06109.html
Cite as: [2017] UKFTT 690 (TC)
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| Decision Number: | TC 06109 |
| Appellant: | Rachel McGreevy |
| Respondent: | The Commissioners For Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Richard THOMAS |
| Date Of Decision: | 12/09/2017 |
| Main Category: | CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
| Main Subcategory: | Other |
| Notes: | CAPITAL GAINS TAX - non-resident CGT return - penalties of £1,600 for failure to file return within 30 days of completion of house sale - whether disposal in 2015-16: not proved, so penalties not due - alternatively, whether assessment met requirements of paragraph 18 Schedule 55 FA 2009: no, but s 118 TMA applies - whether paragraph 4 Schedule 55 penalties properly imposed: no, Donaldson applies and no paragraph 4(1)(b) HMRC decision - whether reasonable excuse: yes - whether special circumstances decision by HMRC flawed: yes - decision that there were special circumstances substituted - penalties cancelled. |