Delays caused by the death of the taxpayer’s accountant amounted to a reasonable excuse for the late filing of a tax return, but penalties for other late returns submitted outside this period were payable.  

The appellant was late in submitting his self-assessment returns for the tax years 2010/11 to 2015/16 inclusive. HM Revenue and Customs (HMRC) imposed late filing penalties (under FA 2009, Sch 55). The appellant appealed. 

The appellant explained why he had been unable to deal with his affairs properly during the relevant tax years. The appellant stated that his parents had fallen seriously ill in 2007 and that his father had stopped work completely. The appellant became responsible for maintaining the household finances and was a full-time carer for his parents. Consequently, he had been