Chapman v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2018] UKFTT 409 (TC) (23 July 2018)
The appellant’s circumstances—being unaware of the new reporting requirement and the disposal being a one-off event—did not amount to special circumstances as defined by law. HMRC’s approach was not flawed, and the penalties were properly imposed.
- Citation
- [2018] UKFTT 409
- Parties
- Appellant: Mark Chapman; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 23 July 2018
- Procedural Posture
- Appeal / First Tier Tribunal Determination Without a Hearing
- Outcome
- Appeal dismissed
- Legal Topics
- Capital Gains Tax, Non Resident Capital Gains Tax Return, Penalties for Late Filing, Special Circumstances, Reasonable Excuse
Case Brief
Summary, issues, holding and outcome
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Parties
Mark Chapman
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Appeal / First Tier Tribunal Determination Without a Hearing
Legal Issues
- 1 Whether penalties for late filing of a non-resident capital gains tax return should be reduced or cancelled due to special circumstances.
Ratio Decidendi
The appellant’s circumstances—being unaware of the new reporting requirement and the disposal being a one-off event—did not amount to special circumstances as defined by law. HMRC’s approach was not flawed, and the penalties were properly imposed.
Court Disposition
Appeal dismissed
Orders
- Penalties for late filing of non-resident capital gains tax return upheld.
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