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Decision Number: |
TC 06173 |
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Appellant:
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Patsy-Anne Saunders |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Michael CONNELL
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Date Of Decision:
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18/10/2017 |
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Main Category:
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CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS |
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Main Subcategory:
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Disposal |
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Notes:
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Capital Gains Tax - TMA 1970 s 12ZB Non-resident CGT return - Schedule 55 Finance Act 2009 - fixed penalties for late filing of self-assessment return - non-resident Appellant failed to report capital gain within 30 days of disposal - Appellant unaware of obligation introduced by Finance Act 2015 - whether reasonable excuse - yes - appeal allowed |
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Decision(s) to Download:
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TC06173.pdf 
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