The taxpayers appealed against first and second fixed automatic penalties for the late filing of their 2006/07 tax returns. In addition as partners they appealed against similar penalties for the late filing of the partnership return.
They claimed reasonable excuse for filing the returns late blaming their previous accountants. Despite constant requests from the appellants to submit the returns the accountants had failed to do so.
The First-tier Tribunal noted that the obligation to file tax returns on time rested with the taxpayer regardless of the fact that he might have delegated the task to a third party.
For reasonable excuse to be considered the circumstances had to be outside the control of the taxpayer and the third party or be something that could not reasonably have been predicted.
This was not the case in this instance. The taxpayers had relied upon...
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