Years ago I was told the story of an accountant who took an appeal to the Tribunal on the basis that there were undisclosed mitigating circumstances which would exonerate his client.
When it came to the hearing he stood up and declared his client was entirely blameless because, as he was willing to admit to the Tribunal, he was a pretty rubbish accountant and had let his client down badly.
Under the rules as they then stood, this may well have been accepted as a 'reasonable excuse' as long as the accountant could also show that the client had good reason for assuming the accountant was up to the job.
I didn't hear what the Tribunal decided but it just goes to show that whatever mistakes you might make..... there always worse accountants out there!
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