In J Bentley v HMRC (TC01927 – 12 April) a pensioner (B) submitted his 2009/10 tax return on 3 February 2011 ie three days after the due date. The return showed a tax liability of £93 and HMRC imposed a penalty of this amount. B appealed contending that he had a reasonable excuse because he could not afford to arrange for an accountant to deal with his return and had asked to visit an HMRC office at the end of January to ensure that he had completed the form correctly but HMRC had arranged the appointment for 3 February. The First-tier Tribunal allowed the appeal holding that the circumstances constituted a reasonable excuse.
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Why it matters: The appellant was a pensioner with a very small tax liability...
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