Late filing penalty

Late filing penalty

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My client suffered a car accident in August 2005 and subsequent back pain and stress. She was unable to deal with her tax and business affiars because of this and so was unable to provide me with all the info required to complete her return on time. This had now been submitted.

I appealed the penalty on the basis of reasonable excuse ie too ill to deal with matters. This was backed up by copies of sick notes and full explanations. In the past where such appeals have been made for clients they have gone through with no problems. However this time the revenue have commented that the "excuse must have continued through the whole period when your return was over due." Surely the period of time that needs to be tested is that over the 31 January. HMRC have given a list of the illnesses they consider as reasonable to include "coma, major heart attack, stroke or any other serious mental or life threatening illness".
HMRC have then asked my client to consider whether they wish to proceed with the appeal. If they do then they will pass it to General Commissioners.

My points are 2 fold.

First of all have others found a hardening of the line taken by HMRC as in my opinion this is bully boy tactics againist already weakened individual.

And secondly on a practical point is it worth the cost of the professional fees to take the appeal to the commissionersagainst a £100 fine?
Paul Green

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