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An elderly disabled pensioner appealed against surcharges for late filing of self assessment returns. He also claimed he was unable to repay underpaid tax of more than £2 000 for the year 2007/08.
He failed to complete the tax return that HMRC sent and so the department issued a penalty notice and then another in September because the return had not been received.
The taxpayer was spurred into seeking help as to how to complete the form which he finally submitted in March 2010.
The taxpayers claimed he had reasonable excuse not to pay the surcharges because he did not have ‘that kind of money’.
However the First-tier Tribunal ruled that a lack of funds was not reasonable excuse. With regard to the underpayment extra-statutory concession A19 did not apply.
The tribunal said...
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