Market leading insight for tax experts
View online issue

R McGreevy v HMRC

A reasonable excuse for late filing of NRCGT return

In R McGreevy v HMRC [2017] UKFTT 690 (12 September 2017) the FTT found that a non-resident who had filed her non-resident CGT (NRCGT) return late in its first year of operation had a reasonable excuse.

Ms McGreevy had filed a NRCGT return late and penalties had been imposed against which she was appealing. The return related to the sale of a property located in Kent by the taxpayer while she resided in Australia. HMRC considered that she had no reasonable excuse for her failure as there had been ample publicity for the fact that a non-resident who disposes of a dwelling situated in the UK must make a NRCGT return within 30 days of the completion date.

The FTT found that the daily penalties had been incorrectly imposed as there was no evidence that the...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top