The tribunal is the arbiter of fact when it comes to the reasonable excuse defence, says Robin Williamson, who explains all with reference to some recent cases.
If a taxpayer satisfies HMRC or a tribunal that his failure is not deliberate, and that he has a reasonable excuse, then he is not liable for any penalty. It is not a question of his incurring a penalty, then being let off for reasonable excuse; no penalty arises in the first place.
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