On starting to read this apparently routine Default Surcharge case, it soon proves itself something more significant, and potentially helpful for the many taxpayers who suffer penalties as a direct result of the HMRC website being useless!
The taxpayer had difficulty logging onto his HMRC online account to submit his VAT Return. He referred to a series of problems which prevented him submitting his Return on time. Although HMRC did produce a transcript of his WebChat conversation, there was no more explanation as to why he could not login to submit his Return. The Tribunal agreed that the chain of events constituted a reasonable excuse.