In Kamran Qurban v HMRC [2020] TC07935, appeals against late filing penalties for five tax returns were partly successful. Of the three different accountants engaged by the taxpayer over the five year period, only the death of one was found to be reasonable excuse.

The FTT found that:

Useful guides on this topic

Adviser's Tax Penalty Planner
What penalties apply to different types of tax return? When do penalties apply? What are the filing deadlines? Which guidance do I follow? 

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?

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

External links

Kamran Qurban v HMRC [2020] TC07935