R McGreevy v HMRC

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 decision to impose them had been made by an...