K Pokorowski v HMRC

In K Pokorowski v HMRC [2019] UKFTT 86 (8 February 2019) the FTT found that an electrician who had become homeless had a reasonable excuse for the late filing of his return and that special circumstances applied.

Mr Pokorowski was a self-employed electrician. Until April 2014 he shared a house in London E17 and was in work. The following facts were not challenged.

In April 2014 he travelled to Poland and his drink in a bar was spiked with drugs. On his return to the UK he lost his job he exhausted all of his savings he was evicted from his house and all of his belongings were thrown into the street where they were lost or stolen. He eventually ended up sleeping on the street. Around Christmas 2016 he was told about a homeless shelter and from January 2017...

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