Market leading insight for tax experts
View online issue

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).

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.