Andrew Fender v The Commissioners for HMRC
Decision date: 26 February 2026
Neutral citation: [2026] UKFTT 319 (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 case concerns Mr Andrew Fender's application for permission under s 49 TMA to give late notices of appeal against HMRC Closure Notices for 2008–09 and 2010–11. The Tribunal applied the three-stage Martland/Denton approach (delay length; reasons for default; balancing exercise), found delays of over five and over four years were serious, and on balance refused permission to file late appeals. The decision records full reasons and confirms rights to seek permission to appeal the Tribunal's refusal.
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 and articulated a three-stage approach to s 49 TMA applications: assess (1) the length of the delay, (2) the reasons for the default, and (3) balance all relevant circumstances, starting from a presumption that permission should not be granted unless the applicant satisfies the Tribunal otherwise; long unexplained delay in failing to appeal by the deadline in a Closure Notice will normally weigh heavily against granting permission.
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 noted (obiter) that the substantive validity of a notice of enquiry may be a ground of appeal but does not excuse multi-year failure to appeal against a Closure Notice that sets an appeal deadline; and that shortage of funds to instruct advisers generally carries little weight in explaining prolonged delay.