In an Upper Tribunal, Matthew Harrison disputed an HMRC penalty of £42,066, related to the late filing of his self-assessment tax return for 2014/15 which was submitted over two years late.

Harrison argued that he had a reasonable excuse for filing the return late and he had not deliberately withheld information that would enable HMRC to assess his tax liability.

He also told the tribunal that he had suffered a series of distressing events. This included a carjacking in December 2015; a car accident resulting in neck injuries which required ongoing treatment from a chiropractor in April 2016; and the death of his mother in January 2017.