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Where Taxpayers and Advisers Meet
Editorial - Be Reasonable!
03/03/2012, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - General
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Taxpayers who receive a late filing penalty for their 2012 tax returns should consider if they have a reasonable excuse, says Mark McLaughlin.

In last week's Editorial - Reality Hits Home for Tax Return Penalties, I pointed out that HMRC were sending out 850,000 penalty notices to taxpayers whose 2011 tax returns appeared to be late. I also predicted a tidal wave of appeals against late filing penalties, on the grounds of reasonable excuse.

TaxationWeb has long supported the excellent work of the Low Incomes Tax Reform Group (LITRG). LITRG recently produced some guidance for taxpayers whose 2011 self-assessment returns were late. It includes details of how to appeal against late filing penalties. There is also information on what constitutes a reasonable excuse for a late tax return (including examples of what constitutes a 'reasonable excuse'), and deciding whether you have a reasonable excuse.

The guidance on reasonable excuse can be accessed via the LITRG website (Late Filing Penalties and Reasonable Excuse). My compliments and admiration as ever go to the author, Robin Williamson, and everyone at LITRG for working so tirelessly to make the lives of unrepresented taxpayers that much easier.

Good luck to all those taxpayers who appeal against a late tax return penalty on the grounds of reasonable excuse. We would be interesting in hearing from any TaxationWeb visitors who decide to do so, particularly on the progress of their appeal, and whether it is ultimately successful.

Best wishes,

Mark McLaughlin

Managing Editor

About The Author

Mark McLaughlin is a Fellow of the Chartered Institute of Taxation, a Fellow of the Association of Taxation Technicians, and a member of the Society of Trust and Estate Practitioners. From January 1998 until December 2018, Mark was a consultant in his own tax practice, Mark McLaughlin Associates, which provided tax consultancy and support services to professional firms throughout the UK.

He is a member of the Chartered Institute of Taxation’s Capital Gains Tax & Investment Income and Succession Taxes Sub-Committees.

Mark is editor and a co-author of HMRC Investigations Handbook (Bloomsbury Professional).

Mark is Chief Contributor to McLaughlin’s Tax Case Review, a monthly journal published by Tax Insider.

Mark is the Editor of the Core Tax Annuals (Bloomsbury Professional), and is a co-author of the ‘Inheritance Tax’ Annuals (Bloomsbury Professional).

Mark is Editor and a co-author of ‘Tax Planning’ (Bloomsbury Professional).

He is a co-author of ‘Ray & McLaughlin’s Practical IHT Planning’ (Bloomsbury Professional)

Mark is a Consultant Editor with Bloomsbury Professional, and co-author of ‘Incorporating and Disincorporating a Business’.

Mark has also written numerous articles for professional publications, including ‘Taxation’, ‘Tax Adviser’, ‘Tolley’s Practical Tax Newsletter’ and ‘Tax Journal’.

Mark is a Director of Tax Insider, and Editor of Tax Insider, Property Tax Insider and Business Tax Insider, which are monthly publications aimed at providing tax tips and tax saving ideas for taxpayers and professional advisers. He is also Editor of Tax Insider Professional, a monthly publication for professional practitioners.

Mark is also a tax lecturer, and has featured in online tax lectures for Tolley Seminars Online.

Mark co-founded TaxationWeb (www.taxationweb.co.uk) in 2002.

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