Late payment excuses

In the recent Daniel case, the First-tier Tribunal decided that a taxpayer had a reasonable excuse for the late payments of his pay as you earn (‘PAYE’), self-assessment tax and surcharges. His failed business venture with a friend, his solicitor"s failure to attend the mediation in respect of that failed venture, his bank"s unexpected withdrawal of a substantial part of his overdraft, and the death of his daughter were reasonable excuses for his late payments reports small business accountants Harris & Co.