In M Redman v HMRC [2018] UKFTT 714 (11 December 2018) the FTT found that a taxpayer had a reasonable excuse for non-compliance with a notice to file a return.
Mr Redman is an evangelical Christian who earns his living as a self-employed singer/songwriter and musician. He began his self-employment in 1996 and worked in the UK. In 2008/09 he moved to the USA and worked there paying US tax. He returned to the UK during the 2011/12 tax year. He contacted an accountant in the UK to put his tax affairs in order. However as a result of being on tour for long periods of time and of problems with his tax in the US he was dilatory in attending to the emails sent to him by his UK accountant. He eventually provided all the information and his accountant attempted to file Mr Redman’s 2011/12 and...
