Gordon Berry v The Commissioners for HMRC
Decision date: 20 October 2026
Neutral citation: [2026] UKFTT 1451 (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 late‑filing penalties imposed on Mr Gordon Berry for the 2023/24 self‑assessment return, with HMRC assessing fixed, daily and six‑month penalties (a 12‑month penalty was struck out for lack of Tribunal jurisdiction). The Tribunal found HMRC had properly issued and calculated the penalties, that Mr Berry did not establish a reasonable excuse for the whole period of default nor remedied the failure without unreasonable delay, and dismissed the appeal except insofar as the 12‑month penalty was struck out.
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 an objective reasonable‑excuse test assessed by reference to what a reasonable taxpayer with the appellant’s attributes would have done, adopting the Perrin four‑step approach: (1) identify the asserted facts; (2) determine which facts are proved; (3) assess objectively whether those facts amount to a reasonable excuse and when any such excuse ceased; and (4) decide whether the failure was remedied without unreasonable delay. It also treated post‑deadline events as generally relevant only to whether the default was remedied without unreasonable delay, not to whether a reasonable excuse existed at the filing date.
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 HMRC’s poor handling of correspondence and delays, though regrettable and acknowledged, do not themselves constitute a reasonable excuse for failing to file and that the Tribunal cannot amend statutory filing deadlines or treat an alternative effective filing date as appropriate.