Personal problems caused delay in filing returns

The taxpayer submitted his tax returns late the years 2010-2011 to 2015-2016 so HMRC imposed late filing penalties.

The taxpayer appealed on that ground that difficult personal health and work circumstances had caused him mental financial and physical stress affecting his ability to manage his tax affairs. He had instructed professional advisers but the first one made mistakes on the return then refused to communicate with the taxpayer and failed to file the returns. The second accountant filed the returns to 2013-2014 but died in 2017 causing further delay. Finally a third firm filed the remaining returns.

The First-tier Tribunal accepted that the taxpayer had experienced a range of difficulties in the period that led to anxiety and stress. However these were not so exceptional or unusual as to amount to special circumstances and the taxpayer had not produced enough evidence to show otherwise. A taxpayer taking...