Scowcroft v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Other) [2018] UKFTT 295 (TC)
Notes: CAPITAL GAINS TAX - non-resident CGT return - penalty of £100 for failure to file return within 30 days of completion of house sale - whether error in notice of assessment as to period in paragraph 18(1)(c) Schedule 55 FA 2009 makes assessment invalid: no, s 114(1) TMA applies - whether HMRC have shown penalty due: yes - whether reliance on third party reasonable excuse: yes - whether ignorance of law reasonable excuse: yes, following Perrin in Upper Tribunal - appeal allowed.
Cited in 3 later judgments