On 24 July 2017, HMRC wrote to the appellant, stating they had received information that the appellant had “purchased and disposed of a number of properties going back over a number of years” and failed to declare them.â¯No response was received. On 11 October 2017, HMRC issued the appellant with a notice (under FA 2008, Sch 36) (Notice 1) requiring him to produce various information and documents by 20 November 2017.
On 30 July 2018, HMRC sent a second information notice (Notice 2) to the appellant, which comprised requests for information made by HMRC in a letter dated 21 May 2018. On 23 January 2019, HMRC sent the appellant another information notice (Notice 3). This combined the text of the two previous notices, word for word. On 19 March 2019, HMRC issued the appellant with a £300 penalty for failure to comply with Notice 3. The appellant appealed.
The First-tier Tribunal (FTT) noted that a penalty could only be
