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Optrak, reasonable excuse and special circumstances

8 July 2015
Card image Peter Vaines
There are lots of tribunal cases where HMRC has imposed a penalty for a failure to comply with the tax legislation and the taxpayer has claimed a reasonable excuse with varying degrees of success. The recent case of Optrak Distribution Software Ltd v HMRC [2015] UKFTT 0279 (TC) is such a case but it contains some interesting (and unusual) features. 
 
The case involved the late payment of PAYE liabilities but the precise details do not matter here. The taxpayer claimed that (for various reasons) the imposition of the penalty was unfair. However the tribunal explained that: 
‘In the light of the Upper Tribunal’s decision in Hok we have no choice but to find that unfairness cannot be a ground on which to allow...

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