The Upper Tribunal held that the First-tier Tribunal’s decision that the appellant’s initial reasonable excuse for the late filing of her tax return for 2010/11 ceased and the failure was not remedied without unreasonable delay after such cessation could not be overturned, as no error of law was made.
The appellant mistakenly believed that she had successfully filed her 2010/11 tax return online on 2 January 2012. However, she did not complete the final step in the submission process and as a result, the return was not filed. HM Revenue and Customs (HMRC) imposed late filing penalties.
The appellant wrote to HMRC and appealed against the penalties, on the basis that she had already filed the return. Following further correspondence, HMRC wrote to the appellant on 31 August 2012, stating: ‘It would appear you have filed your 2010/11 tax return but to the 2011/12 tax year. You still therefore need to
