Is this the biggest UK tax system farce ever?
More NRCGT tribunal decisions (I apologise if there are any are duplications-now difficult to keep track):
Ikin x 2-Capital Gains Tax – penalties – late filing of non-resident capital gains tax returns – whether reasonable excuse – whether ignorance of law an excuse – no –– appeals dismissed.
Julie Wickenden-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
David Wickenden-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
Michael Grant-CAPITAL GAINS TAX – penalties – late filing of non-resident capital gains tax returns – appellant accepted the first penalty but challenged the 6 month penalty - whether reasonable excuse – no – appeal dismissed.
John Nugent-Capital Gains Tax – penalties – late filing of non-resident capital gains tax returns – whether reasonable excuse – whether ignorance of law is an excuse – no – appeal dismissed
Mr D Gater-CAPITAL GAINS TAX – non-resident CGT return – penalties of £1,300 for failure to file return within 30 days of completion of house sale - whether HMRC have shown penalty due: yes – whether fact that residence status in year of disposal not yet ascertained relevant: no – s 12ZJ TMA applies - whether reliance on third party reasonable excuse: yes – whether ignorance of law reasonable excuse: yes, following Perrin in Upper Tribunal – whether paragraph 4 daily penalties purportedly withdrawn remain outstanding - appeal allowed against all penalties, including daily penalties.
Martin Reid-Capital Gains Tax – penalties – late filing of non-resident capital gains tax return – whether reasonable excuse – whether ignorance of law an excuse – yes –appeal allowed
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