Entrepreneurs submitting late tax payments to HM Revenue and Customs (HMRC) may be able to use the recession as an excuse.
The development follows a recent tax tribunal case in which judges accepted the economic downturn as a "reasonable excuse" for a business owner not paying his taxes on time.



We've got lots of free books to give away; all you've got to do is review them!
We're putting together a list of business owners' must-haves.