Rowan-Smith v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2018] UKFTT 431 (TC) (02 August 2018)

Rowan-Smith v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2018] UKFTT 431 (TC) (02 August 2018)

The appellant's ignorance of the obligation to file an NRCGT return was, in the specific circumstances, objectively reasonable. There was no reason for her to suspect a separate filing obligation beyond her self-assessment return, and insufficient publicity was given to the new requirement. Therefore, she had a...

Source-derived case information.

Citation
[2018] UKFTT 431 (TC)
Parties
Appellant: Ann Rowan-Smith; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
02 August 2018
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision on Papers
Outcome
Appeal allowed
Legal Topics
Capital Gains Tax, Non Resident Capital Gains Tax, Penalties for Late Filing, Reasonable Excuse, Tax Compliance
Tax Law Capital Gains Tax Non Resident Capital Gains Tax Penalties for Late Filing Reasonable Excuse Tax Compliance

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Parties

Ann Rowan-Smith

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision on Papers

Legal Issues

  1. 1 Whether ignorance of the obligation to file a Non-Resident Capital Gains Tax (NRCGT) return can amount to a reasonable excuse for late filing penalties under Schedule 55 Finance Act 2009.

Ratio Decidendi

The appellant's ignorance of the obligation to file an NRCGT return was, in the specific circumstances, objectively reasonable. There was no reason for her to suspect a separate filing obligation beyond her self-assessment return, and insufficient publicity was given to the new requirement. Therefore, she had a reasonable excuse for the late filing, and the penalties must be discharged.

Court Disposition

Appeal allowed

Orders

  • Penalties for late filing of NRCGT return discharged