{"id":6613,"date":"2026-03-25T15:17:10","date_gmt":"2026-03-25T15:17:10","guid":{"rendered":"https:\/\/capital-empire.co.uk\/?p=6613"},"modified":"2026-03-27T11:47:43","modified_gmt":"2026-03-27T11:47:43","slug":"when-ignorance-of-the-law-actually-works-what-the-julian-2026-case-revealed","status":"publish","type":"post","link":"https:\/\/old.capital-empire.co.uk\/uk\/when-ignorance-of-the-law-actually-works-what-the-julian-2026-case-revealed\/","title":{"rendered":"\u041a\u043e\u043b\u0438 \u043d\u0435\u0437\u043d\u0430\u043d\u043d\u044f \u0437\u0430\u043a\u043e\u043d\u0443 \u0432\u0441\u0435 \u0436 \u0442\u0430\u043a\u0438 \u043f\u0440\u0430\u0446\u044e\u0454: \u0449\u043e \u043f\u043e\u043a\u0430\u0437\u0430\u043b\u0430 \u0441\u043f\u0440\u0430\u0432\u0430 Julian (2026)"},"content":{"rendered":"

\u0429\u043e \u0440\u043e\u0431\u0438\u0442\u0438, \u044f\u043a\u0449\u043e HMRC \u043d\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043b\u0430 \u0448\u0442\u0440\u0430\u0444<\/h3>\n

\u041a\u043e\u043b\u0438 HMRC \u0432\u0438\u043f\u0438\u0441\u0443\u0454 \u0448\u0442\u0440\u0430\u0444 \u0437\u0430 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0437\u043e\u0431\u043e\u0432’\u044f\u0437\u0430\u043d\u044c \u2014 \u0447\u0438 \u0442\u043e \u043f\u0456\u0437\u043d\u044f \u043f\u043e\u0434\u0430\u0447\u0430, \u043f\u043e\u043c\u0438\u043b\u043a\u0430, \u0447\u0438 \u043d\u0435\u0441\u0432\u043e\u0454\u0447\u0430\u0441\u043d\u0430 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u044f \u2014 \u043f\u043b\u0430\u0442\u043d\u0438\u043a \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043c\u0430\u0454 \u043e\u0434\u0438\u043d \u043a\u043b\u044e\u0447\u043e\u0432\u0438\u0439 \u0441\u043f\u043e\u0441\u0456\u0431 \u0437\u0430\u0445\u0438\u0441\u0442\u0443: \u0434\u043e\u0432\u0435\u0441\u0442\u0438 \u043d\u0430\u044f\u0432\u043d\u0456\u0441\u0442\u044c “reasonable excuse”<\/b> (\u0440\u043e\u0437\u0443\u043c\u043d\u043e\u0433\u043e \u0432\u0438\u043f\u0440\u0430\u0432\u0434\u0430\u043d\u043d\u044f).<\/p>\n

\u041d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0446\u0456 \u0441\u0430\u043c\u0435 \u0446\u0435\u0439 \u0430\u0440\u0433\u0443\u043c\u0435\u043d\u0442 \u043d\u0430\u0439\u0447\u0430\u0441\u0442\u0456\u0448\u0435 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u043f\u0456\u0434 \u0447\u0430\u0441 \u043e\u0441\u043a\u0430\u0440\u0436\u0435\u043d\u043d\u044f \u0448\u0442\u0440\u0430\u0444\u0456\u0432 HMRC. \u0421\u043f\u043e\u0447\u0430\u0442\u043a\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0430 \u043e\u0446\u0456\u043d\u044e\u0454 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u044e \u0456 \u043f\u0440\u0438\u0439\u043c\u0430\u0454 \u0440\u0456\u0448\u0435\u043d\u043d\u044f. \u042f\u043a\u0449\u043e \u043f\u043e\u044f\u0441\u043d\u0435\u043d\u043d\u044f \u043d\u0435 \u043f\u0440\u0438\u0439\u043c\u0430\u0454\u0442\u044c\u0441\u044f, \u043f\u043b\u0430\u0442\u043d\u0438\u043a \u043c\u043e\u0436\u0435 \u043e\u0441\u043a\u0430\u0440\u0436\u0438\u0442\u0438 \u0448\u0442\u0440\u0430\u0444 \u0443 Tribunal. \u0422\u0430\u043a\u0438\u043c \u0447\u0438\u043d\u043e\u043c, \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0440\u043e\u0437\u0443\u043c\u043d\u043e\u0433\u043e \u0432\u0438\u043f\u0440\u0430\u0432\u0434\u0430\u043d\u043d\u044f \u0432\u0438\u0440\u0456\u0448\u0443\u0454\u0442\u044c\u0441\u044f \u0443 \u0434\u0432\u0430 \u0435\u0442\u0430\u043f\u0438: \u0441\u043f\u043e\u0447\u0430\u0442\u043a\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u043c \u043e\u0440\u0433\u0430\u043d\u043e\u043c, \u0430 \u043f\u043e\u0442\u0456\u043c \u0441\u0443\u0434\u043e\u043c.<\/p>\n

\u0429\u043e \u0442\u0430\u043a\u0435 reasonable excuse<\/h3>\n

\u0423 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0456 \u043d\u0435\u043c\u0430\u0454 \u0447\u0456\u0442\u043a\u043e\u0433\u043e \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u0446\u044c\u043e\u0433\u043e \u0442\u0435\u0440\u043c\u0456\u043d\u0430. \u041f\u0440\u043e\u0442\u0435, \u044f\u043a \u0441\u0432\u0456\u0434\u0447\u0438\u0442\u044c \u0441\u0443\u0434\u043e\u0432\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 (\u043d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u0441\u043f\u0440\u0430\u0432\u0430 The Clean Car Company Ltd [1991]<\/i>), \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u043e\u0431’\u0454\u043a\u0442\u0438\u0432\u043d\u0438\u0439 \u0442\u0435\u0441\u0442: \u043f\u043b\u0430\u0442\u043d\u0438\u043a \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043f\u043e\u0432\u0438\u043d\u0435\u043d \u0434\u0456\u044f\u0442\u0438 \u0442\u0430\u043a, \u044f\u043a \u0432\u0447\u0438\u043d\u0438\u043b\u0430 \u0431 \u0440\u043e\u0437\u0443\u043c\u043d\u0430 \u043b\u044e\u0434\u0438\u043d\u0430, \u0432\u0438\u044f\u0432\u043b\u044f\u044e\u0447\u0438 \u043d\u0430\u043b\u0435\u0436\u043d\u0443 \u043e\u0431\u0430\u0447\u043d\u0456\u0441\u0442\u044c.<\/p>\n

\u0426\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u0454, \u0449\u043e \u0432\u0430\u0436\u043b\u0438\u0432\u043e \u043d\u0435 \u0442\u0435, \u0449\u043e \u0432\u0438 \u0434\u0443\u043c\u0430\u043b\u0438<\/i>, \u0430 \u0442\u0435, \u043d\u0430\u0441\u043a\u0456\u043b\u044c\u043a\u0438 \u0432\u0430\u0448\u0456 \u0434\u0456\u0457 \u0431\u0443\u043b\u0438 \u043e\u0431’\u0454\u043a\u0442\u0438\u0432\u043d\u043e \u0440\u043e\u0437\u0443\u043c\u043d\u0438\u043c\u0438. \u041f\u0440\u0438 \u0446\u044c\u043e\u043c\u0443 \u0432\u0440\u0430\u0445\u043e\u0432\u0443\u044e\u0442\u044c\u0441\u044f \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d\u0438: \u0432\u0430\u0448 \u0434\u043e\u0441\u0432\u0456\u0434, \u0437\u043d\u0430\u043d\u043d\u044f \u0442\u0430 \u043c\u0430\u0441\u0448\u0442\u0430\u0431\u0438 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456.<\/p>\n

\u0421\u043f\u0440\u0430\u0432\u0430 Julian (2026): \u043a\u043e\u043b\u0438 \u043d\u0435\u0437\u043d\u0430\u043d\u043d\u044f \u0437\u0430\u043a\u043e\u043d\u0443 \u0441\u043f\u0440\u0430\u0446\u044e\u0432\u0430\u043b\u043e<\/h3>\n

\u0417\u0433\u0456\u0434\u043d\u043e \u0437 \u0430\u043d\u0430\u043b\u0456\u0437\u043e\u043c Croner Tax Weekly<\/i>, \u0437\u0430\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u043c \u043d\u0430 \u0440\u0456\u0448\u0435\u043d\u043d\u0456 First-tier Tribunal \u0443 \u0441\u043f\u0440\u0430\u0432\u0456 Julian (2026)<\/i>, \u0441\u0443\u0434 \u0440\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0432 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u044e \u0444\u0435\u0440\u043c\u0435\u0440\u0456\u0432, \u044f\u043a\u0456 \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0432\u0430\u043b\u0438 Agricultural Flat Rate Scheme.<\/p>\n

\u041f\u0456\u0441\u043b\u044f \u0437\u043c\u0456\u043d\u0438 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430 \u0443 2021 \u0440\u043e\u0446\u0456 \u0443 \u043d\u0438\u0445 \u0432\u0438\u043d\u0438\u043a \u043e\u0431\u043e\u0432’\u044f\u0437\u043e\u043a \u0437\u0430\u0440\u0435\u0454\u0441\u0442\u0440\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0430\u043c\u0438 \u041f\u0414\u0412. \u041e\u0434\u043d\u0430\u043a \u043d\u0456 \u0432\u043e\u043d\u0438, \u043d\u0456 \u0457\u0445\u043d\u0456\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u043d\u0435 \u043f\u043e\u043c\u0456\u0442\u0438\u043b\u0438 \u0446\u044e \u0437\u043c\u0456\u043d\u0443, \u0449\u043e \u043f\u0440\u0438\u0437\u0432\u0435\u043b\u043e \u0434\u043e \u0448\u0442\u0440\u0430\u0444\u0443 \u0437\u0430 failure to notify<\/b> (\u043d\u0435\u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u043d\u044f).<\/p>\n

\u0417\u0430\u0437\u0432\u0438\u0447\u0430\u0439 \u043d\u0435\u0437\u043d\u0430\u043d\u043d\u044f \u0437\u0430\u043a\u043e\u043d\u0443 \u043d\u0435 \u0454 \u0432\u0438\u043f\u0440\u0430\u0432\u0434\u0430\u043d\u043d\u044f\u043c. \u041f\u0440\u043e\u0442\u0435 Tribunal \u0432\u0440\u0430\u0445\u0443\u0432\u0430\u0432, \u0449\u043e \u0437\u043c\u0456\u043d\u0430 \u0431\u0443\u043b\u0430 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u043e\u044e, \u043d\u0435 \u043c\u0430\u043b\u0430 \u0448\u0438\u0440\u043e\u043a\u043e\u0433\u043e \u0440\u043e\u0437\u0433\u043e\u043b\u043e\u0441\u0443 \u0456 \u043d\u0435 \u0431\u0443\u043b\u0430 \u043e\u0447\u0435\u0432\u0438\u0434\u043d\u043e\u044e \u0434\u043b\u044f \u043d\u0435\u0441\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0441\u0442\u0456\u0432. \u041a\u0440\u0456\u043c \u0442\u043e\u0433\u043e, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u043d\u0435 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0437\u0443\u0432\u0430\u0432\u0441\u044f \u043d\u0430 \u041f\u0414\u0412. \u0421\u0443\u0434 \u0434\u0456\u0439\u0448\u043e\u0432 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0443, \u0449\u043e \u0432 \u0446\u0438\u0445 \u0443\u043c\u043e\u0432\u0430\u0445 \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043d\u0435 \u043c\u043e\u0433\u043b\u0438 \u0440\u043e\u0437\u0443\u043c\u043d\u043e \u0432\u0438\u044f\u0432\u0438\u0442\u0438 \u0446\u044e \u0437\u043c\u0456\u043d\u0443. \u0423 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0456 \u043d\u0435\u0437\u043d\u0430\u043d\u043d\u044f \u0431\u0443\u043b\u043e \u0432\u0438\u0437\u043d\u0430\u043d\u043e reasonable excuse.<\/p>\n

\u041a\u043e\u043b\u0438 \u043d\u0435\u0437\u043d\u0430\u043d\u043d\u044f \u0437\u0430\u043a\u043e\u043d\u0443 \u043c\u043e\u0436\u0435 \u0431\u0443\u0442\u0438 \u0432\u0438\u0437\u043d\u0430\u043d\u043e reasonable excuse<\/h3>\n

\u0421\u0443\u0434\u043e\u0432\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u043f\u043e\u043a\u0430\u0437\u0443\u0454, \u0449\u043e \u0446\u0435\u0439 \u0430\u0440\u0433\u0443\u043c\u0435\u043d\u0442 \u043f\u0440\u0430\u0446\u044e\u0454 \u0440\u0456\u0434\u043a\u043e, \u0430\u043b\u0435 \u0432\u0456\u043d \u043c\u043e\u0436\u043b\u0438\u0432\u0438\u0439, \u044f\u043a\u0449\u043e:<\/p>\n

    \n
  • \n

    \u0417\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u043e \u0454 \u0441\u043a\u043b\u0430\u0434\u043d\u0438\u043c \u0430\u0431\u043e \u043d\u0435\u0449\u043e\u0434\u0430\u0432\u043d\u043e \u0437\u043c\u0456\u043d\u0438\u043b\u043e\u0441\u044f.<\/p>\n<\/li>\n

  • \n

    \u0417\u043c\u0456\u043d\u0438 \u043d\u0435 \u0431\u0443\u043b\u0438 \u0447\u0456\u0442\u043a\u043e \u0434\u043e\u0432\u0435\u0434\u0435\u043d\u0456 \u0434\u043e \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0456\u0432 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432.<\/p>\n<\/li>\n

  • \n

    \u0411\u0443\u043b\u0438 \u0437\u0440\u043e\u0431\u043b\u0435\u043d\u0456 \u0440\u043e\u0437\u0443\u043c\u043d\u0456 \u0441\u043f\u0440\u043e\u0431\u0438 \u0434\u043e\u0442\u0440\u0438\u043c\u0430\u0442\u0438\u0441\u044f \u0432\u0438\u043c\u043e\u0433.<\/p>\n<\/li>\n<\/ul>\n

    \u0412\u043e\u0434\u043d\u043e\u0447\u0430\u0441 \u043d\u0435\u0437\u043d\u0430\u043d\u043d\u044f \u043d\u0435 \u043f\u0440\u0438\u0439\u043c\u0430\u0454\u0442\u044c\u0441\u044f, \u044f\u043a\u0449\u043e \u043e\u0431\u043e\u0432’\u044f\u0437\u043e\u043a \u0454 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u043e\u0432\u0456\u0434\u043e\u043c\u0438\u043c, \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u043b\u0435\u0433\u043a\u043e \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u0430, \u0430\u0431\u043e \u043f\u043b\u0430\u0442\u043d\u0438\u043a \u0432\u0437\u0430\u0433\u0430\u043b\u0456 \u043d\u0456\u0447\u043e\u0433\u043e \u043d\u0435 \u0440\u043e\u0431\u0438\u0432.<\/p>\n

    \u0412\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430: \u0434\u0435 \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u044c \u043c\u0435\u0436\u0430<\/h3>\n

    \u041f\u043e\u043c\u0438\u043b\u043a\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u043c\u043e\u0436\u0435 \u0431\u0443\u0442\u0438 \u0432\u0438\u0437\u043d\u0430\u043d\u0430 \u0440\u043e\u0437\u0443\u043c\u043d\u0438\u043c \u0432\u0438\u043f\u0440\u0430\u0432\u0434\u0430\u043d\u043d\u044f\u043c, \u044f\u043a\u0449\u043e \u0432\u0438 \u043d\u0430\u0439\u043d\u044f\u043b\u0438 \u043a\u0432\u0430\u043b\u0456\u0444\u0456\u043a\u043e\u0432\u0430\u043d\u043e\u0433\u043e \u0444\u0430\u0445\u0456\u0432\u0446\u044f, \u043d\u0430\u0434\u0430\u043b\u0438 \u0439\u043e\u043c\u0443 \u043f\u043e\u0432\u043d\u0443 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044e, \u0430 \u043f\u043e\u043c\u0438\u043b\u043a\u0430 \u043d\u0435 \u0431\u0443\u043b\u0430 \u043e\u0447\u0435\u0432\u0438\u0434\u043d\u043e\u044e.<\/p>\n

    \u041e\u0434\u043d\u0430\u043a \u0437\u0430\u0445\u0438\u0441\u0442 \u0440\u0443\u0439\u043d\u0443\u0454\u0442\u044c\u0441\u044f, \u044f\u043a\u0449\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440 \u043d\u0435\u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0442\u043d\u0438\u0439, \u0437 \u0431\u043e\u043a\u0443 \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0439 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c, \u0430\u0431\u043e \u043f\u043e\u043c\u0438\u043b\u043a\u0443 \u043c\u043e\u0436\u043d\u0430 \u0431\u0443\u043b\u043e \u0432\u0438\u044f\u0432\u0438\u0442\u0438 \u043f\u0456\u0434 \u0447\u0430\u0441 \u0431\u0430\u0437\u043e\u0432\u043e\u0457 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438. \u0421\u0443\u0434\u0438 \u043e\u0446\u0456\u043d\u044e\u044e\u0442\u044c \u043d\u0435 \u043b\u0438\u0448\u0435 \u0434\u0456\u0457 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430, \u0430 \u0439 \u043f\u043e\u0432\u0435\u0434\u0456\u043d\u043a\u0443 \u0441\u0430\u043c\u043e\u0433\u043e \u043f\u043b\u0430\u0442\u043d\u0438\u043a\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432.<\/p>\n

    \u042f\u043a\u0456 \u043f\u0440\u0438\u0447\u0438\u043d\u0438 HMRC \u0437\u0430\u0437\u0432\u0438\u0447\u0430\u0439 \u043f\u0440\u0438\u0439\u043c\u0430\u0454<\/h3>\n

    \u0414\u043e \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d, \u044f\u043a\u0456 \u043c\u043e\u0436\u0443\u0442\u044c \u0431\u0443\u0442\u0438 \u0432\u0438\u0437\u043d\u0430\u043d\u0456 reasonable excuse, \u043d\u0430\u043b\u0435\u0436\u0430\u0442\u044c:<\/p>\n

      \n
    • \n

      \u0421\u0435\u0440\u0439\u043e\u0437\u043d\u0430 \u0445\u0432\u043e\u0440\u043e\u0431\u0430.<\/p>\n<\/li>\n

    • \n

      \u0422\u0435\u0445\u043d\u0456\u0447\u043d\u0456 \u0437\u0431\u043e\u0457 \u043f\u043e\u0437\u0430 \u0432\u0430\u0448\u0438\u043c \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0435\u043c.<\/p>\n<\/li>\n

    • \n

      \u041f\u043e\u043c\u0438\u043b\u043a\u0438 \u043a\u0432\u0430\u043b\u0456\u0444\u0456\u043a\u043e\u0432\u0430\u043d\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u0430.<\/p>\n<\/li>\n

    • \n

      \u0421\u043a\u043b\u0430\u0434\u043d\u0456 \u0437\u043c\u0456\u043d\u0438 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0432\u0441\u0442\u0432\u0430.<\/p>\n<\/li>\n<\/ul>\n

      \u042f\u043a\u0456 \u043f\u0440\u0438\u0447\u0438\u043d\u0438 \u0437\u0430\u0437\u0432\u0438\u0447\u0430\u0439 \u0432\u0456\u0434\u0445\u0438\u043b\u044f\u044e\u0442\u044c\u0441\u044f<\/h3>\n

      \u042f\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, HMRC \u043d\u0435 \u043f\u0440\u0438\u0439\u043c\u0430\u0454:<\/p>\n

        \n
      • \n

        \u0417\u0430\u0431\u0443\u0434\u044c\u043a\u0443\u0432\u0430\u0442\u0456\u0441\u0442\u044c \u0430\u0431\u043e \u043d\u0430\u0434\u043c\u0456\u0440\u043d\u0443 \u0437\u0430\u0439\u043d\u044f\u0442\u0456\u0441\u0442\u044c.<\/p>\n<\/li>\n

      • \n

        \u0412\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u043e\u0431\u043b\u0456\u043a\u0443.<\/p>\n<\/li>\n

      • \n

        \u0406\u0433\u043d\u043e\u0440\u0443\u0432\u0430\u043d\u043d\u044f \u043e\u0444\u0456\u0446\u0456\u0439\u043d\u0438\u0445 \u043f\u043e\u0432\u0456\u0434\u043e\u043c\u043b\u0435\u043d\u044c.<\/p>\n<\/li>\n<\/ul>\n

        \u0412\u0430\u0436\u043b\u0438\u0432\u0430 \u0443\u043c\u043e\u0432\u0430: \u0431\u0435\u0437 \u043d\u0435\u043e\u0431\u0491\u0440\u0443\u043d\u0442\u043e\u0432\u0430\u043d\u043e\u0457 \u0437\u0430\u0442\u0440\u0438\u043c\u043a\u0438<\/h3>\n

        \u041d\u0430\u0432\u0456\u0442\u044c \u0437\u0430 \u043d\u0430\u044f\u0432\u043d\u043e\u0441\u0442\u0456 reasonable excuse \u043f\u043b\u0430\u0442\u043d\u0438\u043a \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u0437\u043e\u0431\u043e\u0432’\u044f\u0437\u0430\u043d\u0438\u0439 \u0443\u0441\u0443\u043d\u0443\u0442\u0438 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u0431\u0435\u0437 \u0437\u0430\u0442\u0440\u0438\u043c\u043a\u0438. \u041d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u043f\u0456\u0441\u043b\u044f \u043e\u0434\u0443\u0436\u0430\u043d\u043d\u044f \u043f\u043e\u0442\u0440\u0456\u0431\u043d\u043e \u043e\u0434\u0440\u0430\u0437\u0443 \u043f\u043e\u0434\u0430\u0442\u0438 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u044e, \u0430 \u043f\u0456\u0441\u043b\u044f \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u043d\u044f \u043f\u043e\u043c\u0438\u043b\u043a\u0438 \u2014 \u043d\u0435\u0433\u0430\u0439\u043d\u043e \u0457\u0457 \u0432\u0438\u043f\u0440\u0430\u0432\u0438\u0442\u0438. \u0417\u0432\u043e\u043b\u0456\u043a\u0430\u043d\u043d\u044f \u043c\u043e\u0436\u0435 \u043f\u0440\u0438\u0437\u0432\u0435\u0441\u0442\u0438 \u0434\u043e \u0432\u0456\u0434\u043c\u043e\u0432\u0438 \u0443 \u0437\u0430\u0445\u0438\u0441\u0442\u0456.<\/p>\n

        \u0412\u0438\u0441\u043d\u043e\u0432\u043e\u043a<\/h3>\n

        \u0421\u043f\u0440\u0430\u0432\u0430 Julian (2026)<\/i> \u043d\u0435 \u0437\u043c\u0456\u043d\u044e\u0454 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u0430\u043b\u0435 \u0443\u0442\u043e\u0447\u043d\u044e\u0454 \u0439\u043e\u0433\u043e \u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u044f. \u041d\u0435\u0437\u043d\u0430\u043d\u043d\u044f \u0437\u0430\u043a\u043e\u043d\u0443, \u044f\u043a \u0456 \u0440\u0430\u043d\u0456\u0448\u0435, \u0440\u0456\u0434\u043a\u043e \u0434\u043e\u043f\u043e\u043c\u0430\u0433\u0430\u0454. \u041e\u0434\u043d\u0430\u043a \u0443 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u044f\u0445, \u043a\u043e\u043b\u0438 \u043e\u0431\u043e\u0432’\u044f\u0437\u043e\u043a \u043d\u0435 \u043c\u0456\u0433 \u0431\u0443\u0442\u0438 \u0440\u043e\u0437\u0443\u043c\u043d\u043e \u0432\u0438\u044f\u0432\u043b\u0435\u043d\u0438\u0439 \u043d\u0430\u0432\u0456\u0442\u044c \u0437\u0430 \u043d\u0430\u043b\u0435\u0436\u043d\u043e\u0457 \u043e\u0431\u0430\u0447\u043d\u043e\u0441\u0442\u0456, \u0437\u0430\u0445\u0438\u0441\u0442 \u0437\u0430\u043b\u0438\u0448\u0430\u0454\u0442\u044c\u0441\u044f \u043c\u043e\u0436\u043b\u0438\u0432\u0438\u043c.<\/p>\n

        \u0414\u0436\u0435\u0440\u0435\u043b\u0430:<\/b><\/p>\n

          \n
        • \n

          Croner Tax Weekly<\/i> \u2014 \u0430\u043d\u0430\u043b\u0456\u0437 \u0440\u0456\u0448\u0435\u043d\u043d\u044f First-tier Tribunal \u0443 \u0441\u043f\u0440\u0430\u0432\u0456 Julian (2026)<\/i><\/p>\n<\/li>\n

        • \n

          HMRC Guidance<\/i> \u2014 Reasonable excuse and penalties<\/p>\n<\/li>\n

        • \n

          The Clean Car Company Ltd [1991]<\/i> BVC 568<\/p>\n<\/li>\n

        • \n

          Perrin v HMRC [2018]<\/i> UKUT<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

          \u0429\u043e \u0440\u043e\u0431\u0438\u0442\u0438, \u044f\u043a\u0449\u043e HMRC \u043d\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043b\u0430 \u0448\u0442\u0440\u0430\u0444 \u041a\u043e\u043b\u0438 HMRC \u0432\u0438\u043f\u0438\u0441\u0443\u0454 \u0448\u0442\u0440\u0430\u0444 \u0437\u0430 \u043f\u043e\u0440\u0443\u0448\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0437\u043e\u0431\u043e\u0432’\u044f\u0437\u0430\u043d\u044c \u2014 \u0447\u0438 \u0442\u043e \u043f\u0456\u0437\u043d\u044f \u043f\u043e\u0434\u0430\u0447\u0430, \u043f\u043e\u043c\u0438\u043b\u043a\u0430, \u0447\u0438 \u043d\u0435\u0441\u0432\u043e\u0454\u0447\u0430\u0441\u043d\u0430 \u0440\u0435\u0454\u0441\u0442\u0440\u0430\u0446\u0456\u044f \u2014 \u043f\u043b\u0430\u0442\u043d\u0438\u043a \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u043c\u0430\u0454 \u043e\u0434\u0438\u043d \u043a\u043b\u044e\u0447\u043e\u0432\u0438\u0439 \u0441\u043f\u043e\u0441\u0456\u0431 \u0437\u0430\u0445\u0438\u0441\u0442\u0443: \u0434\u043e\u0432\u0435\u0441\u0442\u0438 \u043d\u0430\u044f\u0432\u043d\u0456\u0441\u0442\u044c “reasonable excuse” (\u0440\u043e\u0437\u0443\u043c\u043d\u043e\u0433\u043e \u0432\u0438\u043f\u0440\u0430\u0432\u0434\u0430\u043d\u043d\u044f). \u041d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0446\u0456 \u0441\u0430\u043c\u0435 \u0446\u0435\u0439 \u0430\u0440\u0433\u0443\u043c\u0435\u043d\u0442 \u043d\u0430\u0439\u0447\u0430\u0441\u0442\u0456\u0448\u0435 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0454\u0442\u044c\u0441\u044f \u043f\u0456\u0434 \u0447\u0430\u0441 \u043e\u0441\u043a\u0430\u0440\u0436\u0435\u043d\u043d\u044f \u0448\u0442\u0440\u0430\u0444\u0456\u0432 HMRC. \u0421\u043f\u043e\u0447\u0430\u0442\u043a\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0430 \u043e\u0446\u0456\u043d\u044e\u0454 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u044e \u0456 \u043f\u0440\u0438\u0439\u043c\u0430\u0454 […]<\/p>\n","protected":false},"author":2,"featured_media":6614,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"ngg_post_thumbnail":0,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-6613","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-information"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"uk","enabled_languages":["en","ru","uk","lt","ro"],"languages":{"en":{"title":true,"content":true,"excerpt":false},"ru":{"title":true,"content":true,"excerpt":false},"uk":{"title":true,"content":true,"excerpt":false},"lt":{"title":true,"content":true,"excerpt":false},"ro":{"title":true,"content":true,"excerpt":false}}},"yoast_head":"\n\u041a\u043e\u043b\u0438 \u043d\u0435\u0437\u043d\u0430\u043d\u043d\u044f \u0437\u0430\u043a\u043e\u043d\u0443 \u0432\u0441\u0435 \u0436 \u0442\u0430\u043a\u0438 \u043f\u0440\u0430\u0446\u044e\u0454: \u0449\u043e \u043f\u043e\u043a\u0430\u0437\u0430\u043b\u0430 \u0441\u043f\u0440\u0430\u0432\u0430 Julian (2026) - Capital Empire<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/capital-empire.co.uk\/when-ignorance-of-the-law-actually-works-what-the-julian-2026-case-revealed\/\" \/>\n<meta property=\"og:locale\" content=\"uk_UA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u041a\u043e\u043b\u0438 \u043d\u0435\u0437\u043d\u0430\u043d\u043d\u044f \u0437\u0430\u043a\u043e\u043d\u0443 \u0432\u0441\u0435 \u0436 \u0442\u0430\u043a\u0438 \u043f\u0440\u0430\u0446\u044e\u0454: \u0449\u043e \u043f\u043e\u043a\u0430\u0437\u0430\u043b\u0430 \u0441\u043f\u0440\u0430\u0432\u0430 Julian (2026) - Capital Empire\" \/>\n<meta property=\"og:url\" content=\"https:\/\/capital-empire.co.uk\/when-ignorance-of-the-law-actually-works-what-the-julian-2026-case-revealed\/\" \/>\n<meta property=\"og:site_name\" content=\"Capital Empire\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CapitalEmpireUK\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-25T15:17:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-27T11:47:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/capital-empire.co.uk\/wp-content\/uploads\/2026\/03\/law-scales-scaled.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1708\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Ekaterina Zhenina\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ekaterina Zhenina\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/capital-empire.co.uk\/when-ignorance-of-the-law-actually-works-what-the-julian-2026-case-revealed\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/capital-empire.co.uk\/when-ignorance-of-the-law-actually-works-what-the-julian-2026-case-revealed\/\"},\"author\":{\"name\":\"Ekaterina Zhenina\",\"@id\":\"https:\/\/capital-empire.co.uk\/#\/schema\/person\/53272b799e1e57048bf7805371cc64ee\"},\"headline\":\"\u041a\u043e\u043b\u0438 \u043d\u0435\u0437\u043d\u0430\u043d\u043d\u044f \u0437\u0430\u043a\u043e\u043d\u0443 \u0432\u0441\u0435 \u0436 \u0442\u0430\u043a\u0438 \u043f\u0440\u0430\u0446\u044e\u0454: \u0449\u043e \u043f\u043e\u043a\u0430\u0437\u0430\u043b\u0430 \u0441\u043f\u0440\u0430\u0432\u0430 Julian 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