Save content
Have you found this content useful? Use the button above to save it to your profile.

What is a reasonable excuse?

8th Nov 2018
Save content
Have you found this content useful? Use the button above to save it to your profile.

The Upper Tier Tax decision in Perrin provides a detailed explanation of the concept of a reasonable excuse.

At 20 pages it is not the longest decision; and is worth a read if you or a client wishes to appeal an HMRC decision on reasonable excuse grounds.

Towards the end of the decision there are three important details:

-        What are the facts? What evidence exists for those facts (para 81)?

-        Ignorance of the law is usually no excuse (para 82).

-        HMRC’s oft-quoted phrase that a reasonable excuse has to be based on ‘unforeseeable or inescapable’ circumstances is highlighted as a faulty argument.

Here is the full decision: http://www.bailii.org/uk/cases/UKUT/TCC/2018/156.html 

Tags:

Replies (2)

Please login or register to join the discussion.

avatar
By Floating Point
12th Nov 2018 10:18

page not found ?

Thanks (0)