M Baines-Stiller (TC5233)
Reasonable excuse for late filing
The taxpayer filed his 2010-11 and 2011-12 tax returns late and incurred penalties of more than £4,450. The returns were filed in February 2015 and July 2014 respectively. He appealed on the ground of reasonable excuse. He was injured in a car accident in January 2014 as a result of which he was unable to attend to his tax affairs.
The First-tier Tribunal accepted that this constituted a reasonable excuse for the period from January 2014 and quashed the penalties imposed in April and September 2014.
The taxpayer’s appeal was allowed in part.
