The appellant took the information to complete his tax return for 2012/13 to his agent on 18 January 2014. This would normally have allowed the agent sufficient time to complete and submit the appellant's tax return.
However, the agent experienced a particularly busy time at the beginning of 2014 for personal reasons. The agent completed all the tax returns for her clients, and thought that she had submitted them electronically to HMRC by the deadline of 31 January 2014. On 6 February 2014, the agent discovered that she had omitted to file the appellant’s tax return. The appellant’s electronic return was filed on that date. HMRC subsequently issued a fixed penalty of £100 (under FA 2009, Sch 55). The appellant appealed.
The First-tier Tribunal (FTT) found that the agent had not informed the appellant that she was under more pressure than normal in the days before 31 January 2014. The appellant thought that he
