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Late appeals

18 December 2017
Issue: 4629 / Categories: Tax cases

G Jones (TC6251)

Reasonable excuse for late returns
The taxpayer applied to make late appeals against penalties for late filed returns and late paid tax for the years 2005-06 to 2014-15. In essence he said his poor health had prevented him managing his affairs. He had had several stays in hospital since 2015 and was still unwell. 
The First-tier Tribunal noted that HMRC had suggested to the taxpayer that he should appeal against all the penalties. Further it had accepted he had reasonable excuse for the years 2010-11 and 2011-12 and withdrew the penalties for those years. 
In a thorough and considered decision the tribunal judge decided not to allow the late appeals for any of the years except 2013-14. He said HMRC had distinguished properly between periods when the taxpayer was critically ill and those...

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