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The taxpayer appealed against a penalty notice imposed by HMRC because he had not filed his end-of-year return form P35 for 2009/10 in time.
The taxpayer said he had reasonable excuse as he believed his accountant would do it whereas the accountant thought the taxpayer would attend to it.
The First-tier Tribunal said when a person genuinely believes someone else is going to do a particular task there was no good reason legally or logically why that should not constitute a reasonable excuse for failing to file a document on time.
In this instance there was no evidence that called the taxpayer’s credibility into question. He had on the facts established a reasonable excuse. The tribunal judge said:
‘It follows that in my judgment the appellant has established a reasonable excuse for the...
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