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reasonable excuse
SA Penalties – ‘Reasonable Excuse’ Sarah Cornes v HMRC
Taxpayers can appeal against HMRC’s penalties and fines regimes if they can demonstrate that they had a ‘reasonable excuse’ which caused the failure to pay or the failure to file on time. This term is not defined in legislation, however, in November 2011, distress was added to the growing list of reasonable excuses that have [...]
Another Tax Tribunal object to HMRC’s interpretation of “reasonable excuse”
The pressure on HMRC to adjust its interpretation of “reasonable excuse” increases with yet another adverse Tax Tribunal decision. In a number of newsletter items this year, we have highlighted the conflicting views of First-tier Tax Tribunal judges in assessing whether employers who have not met their filing and payment obligations had a “reasonable excuse” [...]
HMRC’s interpretation of “reasonable excuse” questioned in more cases
Penalties overturned where taxpayer has a “reasonable excuse” and HMRC cannot disprove that the excuse is factual. Two weeks ago we reported two First-tier Tax Tribunal decisions that overturned HMRC’s interpretation of what constitutes a “reasonable excuse”. The “excuses” in those cases involved (1) a taxpayer’s belief that his employer had paid the correct amount [...]
Reasonable excuse, RTI, travel expenses
I have always thought that HMRC takes an unreasonably hard line to taxpayer “excuses” for not being able to file their return or make their payment on time. Now, a tribunal judge has clearly said so, at least in the specific circumstances of the cases in question. Whether or not HMRC appeals the decisions, the [...]
