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M Mooney-Hynes and P Brennan v HMRC

HMRC’s ‘mantra’ for the definition of reasonable excuse

In M Mooney-Hynes and P. Brennan v HMRC [2018] UKFTT 495 (22 August 2018) the FTT found that the appellants had not established a reasonable excuse for the late filing of income tax returns but fiercely criticised HMRC’s formulation of what such a reasonable excuse constituted.

Ms Mooney-Haynes and Mr Brennan a married couple were resident in Ireland and not resident in the United Kingdom for the tax year 2014/15. For that year and the previous years they received rents from a property in Manchester and had been making UK tax returns for the years before 2014/15. They were each issued with a notice to file an income tax return for the tax year 2014/15. They were then issued penalties for the late filing of their returns.

The FTT observed that by using in its initial response to...

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