The difficulties suffered by the appellant during and following the prolonged illness and eventual death of her parents constituted a reasonable excuse for the purposes of an appeal against a penalty for the late filing of her tax return.
HM Revenue and Customs (HMRC) issued a notice on 6 April 2011 for the appellant, a self-employed therapist and counsellor, to file her tax return for 2010/11. The appellant failed to submit her tax return until 17 September 2012 and HMRC imposed late filing penalties (under FA 2009, Sch 55) amounting to £1,300.
The appellant appealed. In January 2013, the appellant’s agent wrote to HMRC. His letter stated that the appellant approached him in June 2012 to bring her tax affairs up to date, after caring in the previous four years for her two elderly parents in their terminal decline.
The agent’s letter to HMRC was accompanied by a letter of appeal
