Income tax – Capital gains tax. Lack of awareness of an obligation to file a non-resident capital gains tax return (NRCGT), as required by s 12ZB of the Taxes Management Act 1970, could not constitute a reasonable excuse for the failure to make the return for the purposes of para 23(1) of Sch 55 to the Finance Act 2015. Consequently, the First-tier Tribunal (Tax Chamber)(the FTT) dismissed the appeal by the taxpayer, who was resident in Singapore, against penalties imposed on him by the Revenue and Customs Commissioners for the late submission of a NRCGT. The FTT rejected the taxpayer's submission that he had been unaware of the changes in the UK tax law which had introduced the obligation to pay NRCGT.