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J Woolf (TC3165)
The taxpayer submitted her 2009/10 tax return on 27 January 2011. She had to make a balancing payment of tax of £58,600 but did do so until 7 March.
HMRC issued a surcharge on the late paid tax.
The taxpayer claimed reasonable excuse: she had undergone major surgery in autumn 2010 and suffered complications, meaning she had not been well enough to deal with her affairs properly and had been unable to arrange the funds to pay her tax bill.
The First-tier Tribunal agreed her illness constituted reasonable excuse throughout the default period; an investment she had made in January 2011 was a contributory factor to the delay in payment but not the main reason.
The taxpayer’s appeal was allowed.
