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G Wedgwood (TC4148)
The taxpayer appealed against surcharges made for late payment of tax claiming he had reasonable excuse. HMRC confirmed the surcharges and the matter proceeded to the First-tier Tribunal.
The taxpayer had been diagnosed with long-term depression and anxiety. He said his condition prevented him from submitting a return and paying tax on time in spite of being able to earn around £120 000 a year.
He drew attention to the Mind document Tax and Mental Health – Removing Barriers and to the factsheet Discrimination and Mental Health.
The taxpayer claimed the Revenue demonstrated it did not understand the nature of this illness by confirming the surcharges and was discriminating against him.
The tribunal judge asked why the taxpayer had not appointed an accountant to look after his affairs or sought tax help earlier given that he was aware of his illness. The taxpayer explained it...
