A woman raising two children whose salary fell by half after separating from her alcoholic husband won an appeal against a late tax payment surcharge.

The first-tier tribunal (Sarah Cornes v HMRC [TC01701], heard in November 2011) ruled that the hardship and emotional distress of Ms Cornes and that she had made all reasonable attempts to arrange a time to pay agreement (TTP) with HMRC before the deadline for a surcharge, constituted a reasonable excuse for late payment of tax.

Read the full article by Nick Huber courtesy of our strategic partner Accountingweb.

http://www.accountingweb.co.uk/article/emotional-distress-ruled-reasonable-excuse/523749