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S Taylor (TC4375)
The taxpayer employed an adviser to file his self assessment returns each year. The 2012/13 document was submitted late and HMRC imposed a penalty.
The taxpayer appealed on the ground he relied on his agent to deal with the form.
He had delivered his papers to her in sufficient time – but she had been busier than usual because her father-in-law fell ill at the beginning of 2014 and died in April leaving her with less help with her children.
She thought she had submitted all her clients’ returns on time but discovered in early February that she had missed the appellant’s
The First-tier Tribunal found that the agent had not told the taxpayer she was facing more pressure than usual during January 2014.
He believed he had employed a reliable person to submit his returns and had no reason to suspect she had failed to do so.
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