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Joanna L Porter t/a Crafty Creations v HMRC

In Joanna L Porter t/a Crafty Creations v HMRC [2015] UKFTT 0170 (23 April 2015) the FTT found that the appellant had a reasonable excuse for the late filing of her return.

Ms Porter was appealing against a penalty imposed for the late filing of her individual tax return. The due date had been 31 January 2014 but she had filed her return on 5 March 2014.

She had repeatedly contacted HMRC prior to the deadline explaining that she was unable to pay the tax due online due to some access issue; and she had been informed that this was due to an IT failure which would be remedied.

The FTT found that Ms Porter had ‘done her best’ to submit her return on time. The IT difficulties that she had encountered were unexpected and had eventually been solved when HMRC had issued her with a new ID...

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