“Seeing reason” by Robin Williamson MBE CTA (Fellow), author and commentator on tax, welfare and public policy

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.

Download the full article below: