An application under the Tribunal Rules 2008 to strike out an application by HMRC for a tax-related penalty for non-compliance with an information notice was allowed. 

On 14 January 2022, HM Revenue and Customs (HMRC) issued an information notice to the taxpayer (PBW). PBW’s solicitor requested an extension to the information submission deadline on 15 March 2022, and HMRC agreed an extension for compliance to 29 March 2022. On 28 March 2022, PBW requested a further 14-day extension. On 29 March 2022, HMRC issued a penalty notice under FA 2008, Sch 36, para 39 (NB. a new paragraph 39 penalty notice was issued on 15 March 2023). PBW appealed to HMRC. A notice of daily penalties (under FA 2008, Sch 36, para 40) was also issued to PBW on 5 May 2022. On 28 March 2023, HMRC asked the UT to impose a tax-related penalty on PBW pursuant to FA 2008, Sch 36, para 50. By an application notice dated 29 March 2023, PBW applied to strike out HMRC’s tax-related