The First-tier Tribunal increased the daily penalty imposed by HMRC for the appellant’s non-compliance with an information notice.

HM Revenue and Customs (HMRC) issued the appellant with an information notice (under FA 2008, Sch 36, para 1). The appellant failed to comply, and HMRC issued an initial penalty of £300. The appellant’s appeal against the initial penalty was dismissed ([2017] UKFTT 743 (TC)).

The appellant’s failure to comply with the information notice continued. HMRC imposed daily penalties of £1,600 (i.e. 160 days at £10 per day). The appellant appealed. His grounds of appeal were: (1) He had no taxable income, and any income he did have was from the sale of his main home; (2) If HMRC thought he owed any income tax they should assess him; (3) He was entitled to a private life, and if he had no declarable income HMRC, were invading his private life.

The First-tier Tribunal (FTT) noted that on an appeal