The process for making appeals against late filing and late payment penalties was considered straightforward and the appellant’s ill health was not a reasonable excuse for failing to instruct agents to manage the task of appealing against the penalties. 

 

The appellant suffered significant health issues from 2005. Since that time, he had taken a less active role in his business. The appellant’s late self-assessment tax returns had all been made (as at 21 January 2017), and all outstanding tax had been paid to HM Revenue and Customs (HMRC). However, there was a dispute about the penalties and surcharges charged by HMRC. The appellant applied to make late appeals against penalties for the late submission of his tax returns and late payment of his income tax for the tax years 2005/06 to 2014/15.

 

The appellant stated that he spent at least 283 days in hospital from 2005 to 2015, including 129 days