Do Not Blame Your Marriage For A Late Tax Return is a post that arises from what the Tax Tribunal had to say in the case of Balogun v Revenue & Customs  UKFTT 457 (TC).
This is a case that goes back to a personal tax return that ought to have been submitted more than 10 years ago, the taxpayer who was apparently trading as an accountant was hit with a Determination of the tax.
It seems that he tried to appeal against the Determination around 10 years later and submit the tax return to replace the Determination. Interestingly the tax return that he tried to deploy to displace the Determination showed he had carried on a business during the relevant period.
The Tribunal does not appear to have been terribly impressed with the arguments put forward, so do not blame your marriage for a late tax return! A personal tax return apparently becomes time-barred 4 years after the filing date.
The taxpayer submitted a medical report and claimed he had marriage issues but the Tribunal had this to say when it rejected the explanations provided in respect of the appeal against the Determination: