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taxpayer’s
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 [...]
