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What exactly counts as a reasonable excuse in the First-tier Tribunal?
KEY POINTS
- FA 2009 Sch 55 para 23 lays out the circumstances that do not constitute a reasonable excuse.
- HMRC guidance provides examples and conditions relating to what might be a reasonable excuse.
- The taxpayer must have taken reasonable care to avoid the failure that has resulted in a penalty charge.
- The Matthew Roper case illustrates that serious ill health alone may be insufficient to avoid a penalty charge.
- Is it right that an electronic return by 31 January cannot dispel a penalty for the late filing of a paper return?
- We have always known that it is no mean feat to successfully appeal a late tax return or tax payment penalty on the grounds of reasonable excuse but recently released First-tier Tribunal...
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