Summary
A company was liable to a penalty for failing to comply with an HMRC information notice (under FA 2008, Sch 36), as the notice related to statutory records, it was validly made, and the company did not have a reasonable excuse for non-compliance.
Background
HM Revenue and Customs (HMRC) issued an information notice (under FA 2008, Sch 36, para 1) requiring the appellant company to provide certain information and documents for the period ended 30 April 2010. HMRC subsequently issued a penalty of £300 for the appellant’s alleged non-compliance with the information notice. The appellant appealed.
The appellant’s grounds of appeal were: (1) Its appeal against the information notice was outstanding and until it was resolved penalties could not be issued for non-compliance; (2) Compliance with at least part of the information notice would (it
