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The taxpayer set up in business during 2006/07. In April 2007 he instructed his accountant to tell HMRC he had chargeable income.
The accountant failed to notify the department until April 2008 even though he should have done so by 5 October 2007. As a result the taxpayer’s returns were late as were his tax payments.
The Revenue made surcharges for the late payments of tax. The taxpayer appealed claiming he had relied on a third party to deal with his tax affairs.
The First-tier Tribunal noted that although reliance on a third party could not be accepted as a reasonable excuse for VAT purposes (VATA 1994 s 71) there was no equivalent legislation for income tax.
The tribunal judge found it reasonable for the taxpayer to...
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