Patricia Mbomi v The Commissioners for HMRC
Decision date: 8 September 2025
Neutral citation: [2025] UKFTT 1099 (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
This appeal concerned Schedule 55 penalties imposed on Ms Mbomi for late self‑assessment returns for 2016/17 and 2017/18. The tribunal found it more likely than not that statutory notices and reminders were received, that the appellant did not establish a reasonable excuse (including that reliance on an agent was not reasonable care), and that there were no special circumstances to reduce penalties. The appeal was dismissed and the penalties upheld.
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 multi‑step objective approach to "reasonable excuse": (1) identify the facts asserted by the taxpayer, (2) decide which facts are proven on the evidence, (3) assess objectively whether the proven facts amount to a reasonable excuse for the failure, and (4) consider whether remediation was prompt. Reliance on a third party (an agent) does not constitute a reasonable excuse unless the taxpayer can show she took reasonable care to avoid the failure. Para 16 (special circumstances) will lead to reduction or substitution of HMRC’s decision only where HMRC’s decision is shown to be flawed having regard to principles akin to judicial review.
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 observed that a prudent taxpayer is expected to know filing deadlines and to take available steps (including writing to HMRC) where online or telephone channels fail. It also noted, without affecting the outcome, that HMRC’s failure to return incomplete employment pages was an oversight that did not alter the penalty outcome.
Warning
Some passages in the chunk are repetitive and contain duplicated material. Notes contain some repetitive and duplicated passages; they appear materially complete for the tribunal’s conclusions but are noisy in places.