The taxpayer’s reliance on a firm of accountants to prepare and file his tax return on time amounted to a reasonable excuse for late submission of the return, as the taxpayer had taken reasonable steps to avoid the failure.   
 
The appellant was a director and shareholder of a company in the restaurant business. He engaged a firm of accountants (AC) to undertake book-keeping for the company and the preparation of the company's accounts and tax returns. The appellant provided invoices and other accounting information to AC on a monthly basis, and he had regular progress meetings with them.  
 
In addition to dealing with the tax affairs of the company, AC also prepared the appellant’s personal income tax return. Shortly before the filing date for his self-assessment return for 2011/12, the appellant had a meeting with AC. It transpired that there were material problems with the quality