[2011] UKFTT 32 (TC)

Miss Jill Gort (Tribunal Judge) (Chairman), Mr Ian Menzies-Conacher

Decision released 20 December 2011

Income tax – late payment – surcharge – HMRC imposing penalty on taxpayer for late payment of tax – previous good record of compliance – evidence of poor state of health due to alcoholism and stress – taxpayer’s brother obtaining authorisation to act and immediately contacting HMRC – First-tier Tribunal deciding that, on evidence provided by brother, taxpayer had reasonable excuse for late payment due to illness through stress and alcoholism – taxpayer’s appeal allowed


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