There has been a lot of tribunal action recently regarding “reasonable excuse” for late filing of returns and some important developments:
A summary of recent reasonable excuse tribunal cases is shown below:
Cases won: | Cases lost: |
Return lost in post: | Lack of letterbox so unable to receive reminders: |
Runham & Naramore v HMRC [TC00933] | Rocco Mana t/a Spearmint Rhino Rouge v HMRC [TC01027] |
Misleading written guidance provided by HMRC: | Unsuccessful filing of returns online/No receipt of submission: |
Humphreys v HMRC [TC00974] | Hoar Cross Parish Council v HMRC [TC01217] Toolbox.net v HMRC [TC01218] |
Cashflow difficulties due to HMRC changing CIS status: | Unspecified financial difficulties: |
Kincaid v HMRC [TC01090] | Impossible TV v HRMC [TC01266] |
Unaware old employer did not deduct all tax from termination payment: | Absence of part-time bookkeeper: |
Yusuf Budiadi v HMRC [TC01098] | Grant Vehicle Repairs v HMRC [TC01273] |
Misleading advice given by HMRC helpline: | Lack of technical wherewithal to file online: |
Dental IT v HMRC [2011] UKFTT 128 TJ Fisher (T/a The Crispin) v HMRC [2011] UKFTT 235 | Kellswater v HMRC [TC01283] |
Online filing difficulties | Illness did not coincide with period of default: |
Louise Fernandez v HMRC [TC01123] NA Dudley Electrical Contractors v HMRC [TC01124] | RFL Consultants v HMRC [TC01284] |
Genuine mistake – client thought accountant would be filing return: | Ignorance of the law is no excuse: |
Leachman v HMRC [TC01125] | McCann v HMRC [TC01293] |
Misleading advice on postal delivery times: | Wrong payment method: |
Alan Thomas Davies v HMRC [TC01165] | Blue Forest v HMRC [TC01300] |
Genuine belief filing had taken place: | Administrative shortcomings did not constitute reasonable excuse: |
HMD Response v HMRC [TC01322 | Peacock Developments v HMRC [TC01338 |
Appellant’s computer system showed it made a successful filing: | |
Rushworths Furniture v HMRC [TC01327] | |
Unforeseen sudden hospitalisation of (sole practitioner) agent: | |
Tower Perkins Products and Services v HMRC [TC01328] |
Don't accept HMRC's refusal of a reasonable excuse claim.
Use the Tribunal if necessary.