In Matthew Roper v HMRC (TC03857 – 31 July) the FTT held that a terminally ill taxpayer did not have a reasonable excuse for the late payment of tax.
HMRC had imposed penalties for late payment of income tax but the taxpayer contended that he had a reasonable excuse. He had collapsed in July 2011 and had been diagnosed with a brain tumor. This had prevented him from paying the tax due by 31 January 2012.
HMRC argued that Mr Roper had not taken any remedial action to bring his tax affairs up to date - by paying the amount due or agreeing a payment plan. Furthermore despite his heath problems Mr Roper had filed his return on time and calculated his liability.
The FTT found that Mr Roper did not have a reasonable excuse. Although it was accepted that he could not pay the tax due...
