In P Saunders v HMRC [2017] UKFTT 765 (18 October 2017) the FTT found that the non-resident taxpayer had a reasonable excuse for not filing her non-resident CGT (NRCGT) return within the deadline.
Ms Saunders had disposed of a property in the UK on 15 November 2015 and should have filed a return under TMA 1970 s 12ZB by 15 December 2015; however she had only done so on 15 August 2016.
The issue was whether she had an excuse for the delay. She had been resident in Saudi Arabia since 2012 and received rental from a UK property; and therefore continued to file self-assessment returns. For the tax year 2014/15 (the year before the year in which the disposal took place) the SA100 tax return did not contain any reference to the new provisions on NRCGT returns. TMA s 12ZB came into effect on 6 April...
