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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Harrop v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2018] UKFTT 281 (TC) (25 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06511.html
Cite as: [2018] UKFTT 281 (TC)(25 May 2018)
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| Decision Number: | TC 06511 |
| Appellant: | Steven Harrop |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Anne SCOTT |
| Date Of Decision: | 25/05/2018 |
| Main Category: | CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
| Main Subcategory: | Other |
| Notes: | Capital Gains Tax - penalties - late filing of non - resident capital gains tax returns - whether reasonable excuse - whether ignorance of law an excuse - no - McGreevey distinguished - appeal dismissed |