In Ryden Contractors Limited v HMRC [2020] TC07937, the First Tier Tribunal (FTT) rejected an appeal against Corporation Tax late filing penalties. Whilst there had been reasonable excuse, this did not explain the still outstanding return.

The FTT was required first to consider whether to grant the late appeal and second, whether the appeal should succeed on the grounds of reasonable excuse. The FTT found that:

Useful guides on this topic

Adviser's Tax Penalty Planner 
A guide to the key direct and indirect tax penalty regimes for returns and payments, excluding VAT.

How to appeal an HMRC decision 
What type of decision can you appeal? What are your different options when you disagree with HMRC? What are the key steps in making an appeal?

Ground for appeal: Reasonable excuse 
What is considered to be a 'reasonable excuse' when a taxpayer makes an appeal?

External links 

Ryden Contractors Limited v HMRC [2020] TC07937