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Barr Brothers (TC4686)
The taxpayer filed its 2012/13 employer return on 19 November 2013, some six months late. HMRC imposed late filing penalties, against which the taxpayer appealed.
The taxpayer explained that the person responsible for submitting the return had had major surgery, leaving him unable to complete the return by the due date. This surgery had presented life-threatening complications which required him to stay in hospital during the relevant period. Thus he was unable to complete the form because of illness.
The First-tier Tribunal found that the individual’s illness had placed a great strain on the business’s affairs. Evidence of the surgery had been provided and showed that it was “a very serious matter”. On the balance of probabilities, the tribunal decided the taxpayer had a reasonable excuse for the late return.
The taxpayer’s appeal was allowed.
