Reasonable Excuse - Tax Tribunal Help

Cases

She Cited Nine Tribunal Cases To Win Her Appeal—None Of Them Were Real: Harber v HMRC

An unrepresented appellant backed her CGT penalty appeal with nine tribunal decisions—and not one of them existed. They were AI-generated. Harber v HMRC is the UK's leading warning on fabricated case law, and a guide to finding the real thing.

Cases

Perrin v HMRC: The Four-Step Reasonable Excuse Test

HMRC says your excuse isn't good enough. The Upper Tribunal set out a four-step test that changed the game—and warned HMRC their narrow approach could cost them. Here's what the landmark Perrin decision means for your penalty appeal.

Issues

What Is a Reasonable Excuse? (And Will HMRC Accept Yours?)

HMRC has penalised you for a late return or payment. You had a good reason. But is it good enough? Here's what actually counts as a reasonable excuse.