In B Slocock v HMRC [2018] UKFTT 569 (1 October 2018) the FTT found that TFEU protocol 7 art 13 which provides that EU officials should be taxed in the country of their domicile at the time of entering the service of the European Union applies not only to income tax but also to capital gains tax (CGT).
Mr Slocock who lived in Belgium had electronically filed a return under TCGA 1992 s 12ZB in relation to the disposal of land in Surrey. HMRC imposed a penalty for the late filing of a non-resident CGT (NRCGT) return. He appealed on the ground of reasonable excuse.
Mr Slocock contended that he could not be expected to have known about the requirement to file a NRCGT return as he lived outside the UK and that the conveyancing firm he used had not alerted him to...
