Goldfish death among tax excuses

The taxman has compiled a list of the most "bizarre and flimsy" excuses for sending in a late tax return, including a builder who was mourning the death of his pet goldfish and a trader who claimed his wife refused to hand over his mail.

Also among the oddest excuses seen by HM Revenue and Customs (HMRC) for a late tax return was a woman who claimed she could not concentrate after seeing a story about a volcanic eruption on the news and a writer from Coventry who claimed he had been far too busy showing his one-man play.

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