Christine Perrin v The Commissioners for HM Revenue and Customs

24th May 2018

It’s been reported that the Upper Tear Tax Tribunal, in the case of Christine Perrin v The Commissioners for HM Revenue and Customs: [2018] UKUT 0156 (TCC), has upheld the decision made by the First Tear concerning the late filing of a tax return.

Corporate Restructuring and Insolvency

Christine Perrin v The Commissioners for HM Revenue and Customs: [2018] UKUT 0156 (TCC)

HMRC receive a wide range of bizarre excuses for the late filing of returns by taxpayers, from dogs eating tax returns to blaming the postman. They assert that there will always be help and support available for those who have a genuine excuse for not submitting their return on time, thus avoiding the payment of a penalty.

When a case is considered by a tribunals, they will want to specifically establish what facts the taxpayer has given for the late payment.

This may include any acts or omissions of the taxpayer or any other person, the taxpayer’s own experience or relevant attributes, the situation of the taxpayer at any relevant time and any other relevant external facts.

They then must decide if the facts are proven.

It must then be decided when viewed objectively, those proven facts do indeed amount to a reasonable excuse for the default and the time when that excuse ceased. In doing so, it should take into account the experience and other relevant attributes of the taxpayer together with the situation in which the taxpayer found himself at the relevant time or times.

When any reasonable excuse ceased, decide whether the taxpayer remedied the failure without unreasonable delay after that time (unless, exceptionally, the failure was remedied before the reasonable excuse ceased).

Rogers & Norton have a Specialist Team handling HM Revenue and Customs (HMRC) matters, dealing with Tax and VAT disputes, litigation, claims and injunctions against HMRC and the UK Border Force.

The team have considerable experience of handling HMRC tax investigations and tax disputes and acts on behalf of both companies and individuals. Our in-depth procedural and regulatory knowledge of the tax system enables us to advise on the strategy and procedures for negotiating settlements with HMRC and the process for conducting tax-related litigation.

If you are experiencing issues with HMRC then you can contact me at or on 01603 675639.