Dr Andrew Power v The Commissioners for HMRC
Decision date: 21 October 2025
Neutral citation: [2025] UKFTT 1552 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
Dr Andrew Power appealed penalties issued by HMRC for late Self Assessment filing and late payment. The Tribunal refused permission for five late appeals and rejected the remaining appeals on their merits, finding that any reasonable excuse had ceased by at least 11 April 2024 and that failures were not remedied without unreasonable delay; HMRC’s refusal to make a special reduction was not flawed. All appeals were dismissed.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
The Tribunal applied a structured approach: for permission under s.49(2) TMA 1970 it must assess the length and seriousness of delay, the reasons for it, and balance all circumstances against the need for consistency, certainty and good administration (including prejudice). On reasonable excuse the Tribunal first identifies and finds the facts asserted, then decides whether those facts amount to a reasonable excuse and when any such excuse ceased, and finally whether the taxpayer remedied the failure without unreasonable delay; a reasonable excuse that has ceased does not excuse subsequent failings unless promptly remedied.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The Tribunal expressed a preference for a more recent Upper Tribunal authority on the approach to permission for late appeals where authorities conflict and remarked that, in this case, limited weight should be given to procedural efficiency and statutory timeliness—observations that do not form the binding ratio.