Market leading insight for tax experts
View online issue

Other cases that caught our eye: 29 January 2021

Reasonable excuse for late filing

In J Brocklesby v HMRC [2020] UKFTT 498 (TC) (10 December 2020) the FTT held that the appellant had a reasonable excuse for the late filing because: (i) he could not file his return online for reasons outside his control (it transpired that he was no longer registered for online self-assessment services) which would not have been apparent until he tried to file his return (and there is no obligation to file returns early and it is not unreasonable for a taxpayer to believe that they will be able to continue to file online when they have been able to do so previously and not been advised otherwise by HMRC); and (ii) HMRC gave him incomplete advice when advising him to submit a paper return instead without informing him that doing so would mean he would incur a six-month late filing penalty and daily...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top