Chapman v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2018] UKFTT 409 (TC) (23 July 2018)

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—do not amount to special circumstances as defined by law. The penalties are fixed by statute and the reporting obligation was neither complex nor inadequately publicised. HMRC’s decision was not flawed...

Source-derived case information.

Citation
[2018] UKFTT 409 (TC)
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
Tax Law Capital Gains Tax Non Resident Capital Gains Tax Return Penalties for Late Filing Special Circumstances Reasonable Excuse

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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. 1 Whether special circumstances exist to justify reduction of penalties for late filing of non-resident capital gains tax return
  2. 2 Whether the penalties imposed were disproportionate or excessive
  3. 3 Whether lack of awareness of new legislation constitutes special circumstances

Ratio Decidendi

The appellant’s circumstances—being unaware of the new reporting requirement and the disposal being a one-off event—do not amount to special circumstances as defined by law. The penalties are fixed by statute and the reporting obligation was neither complex nor inadequately publicised. HMRC’s decision was not flawed and the appeal is dismissed.

Court Disposition

Appeal dismissed