A psychiatric condition does not provide a "reasonable excuse" for contravention of practising conditions unless it is established that the condition actually caused or contributed to the non-compliance, and conscious prioritisation of other expenses over tax obligations negates such an excuse.
The full text is available to signed-in members, including the 4 later cases that cite this judgment.
1 of the 4 citing cases carry a classified treatment. How each court treated it is available to signed-in members.