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Decision Number: |
TC 06622 |
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Appellant:
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Ian Smith |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Tony BEARE
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Date Of Decision:
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02/08/2018 |
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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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Other |
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Notes:
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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
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Decision(s) to Download:
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TC06622.pdf 
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