Trauma is excuse

The taxpayer who was self-employed appealed against several late filing penalties and late payment surcharges in respect of her tax returns for the years 2002/03 to 2008/09.

She had been the victim of a robbery that left her with physical and psychological injuries. Her bank account was emptied and the bank took two years to sort out her account. She became homeless but was not eligible for state benefits.

Eventually the taxpayer managed to resume work but she was still traumatised by the robbery. In 2006 she had a lengthy meeting with HMRC but she felt the officers had been unhelpful and unsympathetic.

Her adviser said that because of the robbery the appellant had been unable to attend to her tax affairs and so had a reasonable excuse. The tribunal noted the taxpayer had made a great effort...