This week's opinion

HMRC seems wedded to the view that reasonable excuse applies only when there is an unforeseeable event beyond the taxpayer’s control which prevents them filing on time. That places the barrier very high and it would seem more appropriate to the word ‘exceptional’ rather than ‘reasonable’. HMRC derives support for its view from CCE v Steptoe [1992] STC 757 but as been pointed out before the phrase was used in a dissenting judgment so has no precedent value.

It is disappointing therefore that HMRC was still relying on the unforeseeable event definition in C McDonald (TC5745). The judge rightly criticised HMRC for this – though he appears to have cited the wrong case in his analysis – and took a broader view of the circumstances before allowing the appeal. The taxpayer had been overwhelmed with the responsibilities of caring for her ill elderly parents over many years and had...