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C Sanders v HMRC

In C Sanders v HMRC (TC01005 – 11 March) an appeal against a surcharge was allowed in a case where the Tribunal found that an appellant had been caring for his elderly parents and his father had been admitted to hospital with a serious illness.

Why it matters: TMA 1970 s 59C provides for the imposition of surcharges where tax is paid late. TMA 1970 s 59C(9) provides that the Tribunal may set aside the surcharge where it appears that ‘throughout the period of the default the taxpayer had a reasonable excuse for not paying the tax’. There have been a growing number of cases where Tribunals have set aside surcharges under this provision. Other examples which may be worth citing in correspondence with HMRC include Waddington v HMRC (TC00425) Atkinson v HMRC (TC00909) and Humphreys v HMRC (TC00974).

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