In this case -
There is more than an implication that the £100 Tax Return late filing fine (and presumably any later automatic associated fines) are illegal as they have not been issued by humans.
I can see some merit in this as even run-of-the-mill parking and speeding fines require human intervention to assess the situation and authorise the fine.
Judge Richard Thomas seems to be on his own with this which begs the question as to who is actually right.
If you are having to deal with late filing fines, will you use this argument to have the fine cancelled?