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K Breen, D Breen, Redmires Lodge Nursery and Pre-School (Partnership) (TC3670)
The taxpayers were a married couple who ran a nursery and pre-school. The husband also worked as a medical doctor.
They were late submitting their 2008/09 2009/10 and 2010/11 individual and partnership self assessment returns. HMRC imposed late-filing penalties and surcharges in respect of late-paid tax.
The taxpayers appealed saying the delays were due to a series of life events that constituted reasonable excuse.
There had been a fire at their house which exposed asbestos causing the property to be quarantined. The decontamination process destroyed the couple’s tax accounting and business records.
The wife was diagnosed with an illness and at the same time her mother died from cancer and the husband had extra responsibility at the hospital where he worked.
The First-tier Tribunal accepted the taxpayers’ experiences were a reasonable excuse for 2008/09 and 2009/10 but said situations had been...
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