Reviews and appeals: Reasonable excuse legal provisions
The provisions for reasonable excuse are contained in Section 10 of the Finance Act 1994. There is no legal definition of what constitutes a reasonable excuse, and what may be acceptable for one trader may not be satisfactory for another.
The law provides that
- lack of funds to pay any duty due, and
- delay and / or inaccuracy by any person relied on to perform any task
are not reasonable excuses.