Capital gains tax – Penalty. The taxpayer's reliance on a third party, however misguided it had turned out to be, had been reasonable for the purposes of the reasonable excuse in relation to the late filing penalty under Sch 55 to the Finance Act 2009, for failure to make and deliver a non-resident capital gains tax return. Further, the taxpayer had taken all reasonable care to avoid the failure as required by para 23(2)(b) to Sch 55. Consequently, the First-tier Tribunal cancelled the penalty imposed on the taxpayer by the Revenue and Customs Commissioners.