Mr Gilbert appealed against penalties assessed under FA 2009 Sch 55 for the late of delivery of an NRCGT return. He was a non-UK resident and in October 2016 he had sold his house in the UK. Under TMA 1970 s 12ZB he was required to submit an NRCGT return within 30 days of the completion of the sale but he had submitted his return in June 2017 seven months late. It was accepted that Mr Gilbert did not have access to a computer and had been unaware of the requirement to file an NRCGT return until his accountant had started...
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