In Ansham White Solicitors v HMRC [2019] UKFTT 366 (10 June 2019) the FTT found that a firm of solicitors had a reasonable excuse for the late filing of its return due to the illness of one of the partners.
The partnership had filed its return on 23 September 2014 but it had been due by 31 January of that year and HMRC had issued late filing penalties. On 23 September 2014 Ms Patel one of the two partners had written to HMRC filing the partnership return and submitting form SA371 by way of appeal against the penalties on behalf of the partnership. She referred to herself as the nominated partner. Both partners signed the appeal. On 21 October 2014 HMRC responded that the appeal was out of time having been submitted later than the 30 day time limit following each penalty; and...
