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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Scowcroft v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2018] UKFTT 295 (TC) (06 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06525.html
Cite as: [2018] UKFTT 295 (TC)
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| Decision Number: | TC 06525 |
| Appellant: | Eric Scowcroft |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Richard THOMAS |
| Date Of Decision: | 06/06/2018 |
| Main Category: | CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
| Main Subcategory: | Other |
| Notes: | CAPITAL GAINS TAX - non-resident CGT return - penalty of £100 for failure to file return within 30 days of completion of house sale - whether error in notice of assessment as to period in paragraph 18(1)(c) Schedule 55 FA 2009 makes assessment invalid: no, s 114(1) TMA applies - whether HMRC have shown penalty due: yes - whether reliance on third party reasonable excuse: yes - whether ignorance of law reasonable excuse: yes, following Perrin in Upper Tribunal - appeal allowed. |