Goldmund Byrne v The Commissioners For HMRC

Facts

Goldmund Byrne, registered for self-assessment since 20 June 2006, was charged penalties by HMRC on twenty-nine occasions between 11 March 2015 and 9 October 2024 for late filing and late payment, relating to the tax years 2015-16 to 2019-20. He did not dispute the amounts or calculations, and the notices were found to have been effectively served. On 25 February 2025 he appealed to the First-tier Tribunal, the delays ranging from 160 to 3,604 days against a 30-day time limit under section 49(2)(b) of the Taxes Management Act 1970. He advanced six grounds: the effect of IR35, Brexit and Covid on his business; HMRC's allocation of payments to penalties and interest rather than principal; health problems, later including diagnoses of autism and ADHD in mid-2025; unfairness and disproportionality; and HMRC's alleged failure to offer support or explain payment plan options. HMRC treated his attempted online appeal and a letter dated 15 February 2025 as an appeal to HMRC, opposed permission to appeal late, and applied in the alternative to strike out under rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application was heard remotely on 24 June 2026, a summary judgment issued on 2 July 2026, and Mr Byrne, representing himself with his son as McKenzie friend, requested these full reasons in time.