.png)
.png)
Alan Hamilton (TC3370)
The taxpayer was late paying his self assessment taxes for 2009/10 and for 2011/12. HMRC imposed surcharges on the outstanding amount.
The taxpayer appealed, saying he had been working for a person in public life, which entailed long hours, and he had been distressed by various tragedies concerning friends and family.
He lost his job and became unable to pay his tax bill. The Revenue was helpful initially but had now given him to time to pay.
The First-tier Tribunal appreciated the taxpayer had been through difficult times, but he had not produced medical evidence to support his claims of stress.
The tribunal could not believe distress prevented him finding time to deal with his tax affairs. He had experience of tax system’s operation, so was aware of his obligations.
The taxpayer’s appeal was dismissed.
