Bad Memory Reasonable Excuse for Late VAT Returns?

[UK Contractor Accountant]

Is a bad memory a 'Reasonable Excuse' for late HMRC Returns???????????????

"An elderly man with poor memory had a reasonable excuse for sending his tax return late, a tribunal has ruled. Michael Selway, who is 78 and managing director of Award Framers International Limited (Award Framers International Limited v HMRC) argued that a penalty of £1,127 for paying VAT three days late was disproportionate. Selway said that the late filing of the VAT return and payment of tax was due to a “genuine mistake” about when the financial quarter ended, and his poor memory"

Anyone fancy trying this on with HMRC?

 

[imutual]

Yes. But only when I reach my seventies - which seems to be the deciding factor in this case!

 

[UK Contractor Accountant]

Are you saying youngsters can't have a bad memory?

 

[imutual]

Absolutely not. I refer the honourable member to this post: http://www.ukbusinessforums.co.uk/t...e-starting-the-day.323471/page-2#post-2403152

I just doubt us "youngsters" would get away with it

 

[UK Contractor Accountant]

I have had amnesia… once or twice?

Does that count

 

[David Griffiths]

I think that it's going to be up there with "the dog ate my VAT return" in terms of excuses.

 

[teddys]

Clients generally suffer a temporary memory loss whenever a payment is due to HMRC!!!

Seriously there were some interesting decisions recently:

Cancellation of direct debit mandate is a reasonable excuse! - Capital Coin Machine Co. Ltd v HMRC (FTT TC03144)
Online filing of VAT return challenged successfully - Blackburn & Anor v HMRC FTT TC 02913

 

[Ian J]

Is a bad memory a 'Reasonable Excuse' for late HMRC Returns???????????????

Ridiculous excuse. It wasn't a one off as he had a history of defaults and diaries were invented to help people with bad memories anyway

 

[Karimbo]

i'm voluntarily registered.

I would not use an incompetency excuse for failing to submit return. They'll just deregister me (probably).

They might even intervene if you're legally obligated to register for vat, perhaps require you to hire a bookkeeper to do vat returns.