Taxes Managament Act 1970
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 [...]

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