Case: no evidence information notice was sent and it was not valid anyway

In Anstock [2017] TC 05784, the First Tier Tribunal (FTT) allowed a taxpayer’s appeal against an information notice, finding that there was no evidence that the notice had been sent or received and it did not contain precise, clear and unambiguous requests for information so was not valid

HMRC opened an enquiry into the tax return of Fergus Anstock (the appellant) and as part of that enquiry wrote to the appellant asking for information and/or documents. The appellant replied to the letter, but HMRC assert that prior to them receiving the reply they sent the appellant an information notice under Finance Act 2008 (‘FA 2008’), Sch. 36, para. 1 requesting 22 pieces of information or documents.

Anstock did not respond to the alleged notice and HMRC issued him with a non-compliance penalty pursuant to FA 2008, Sch. 36, para. 39, against which he appealed.

The FTT noted that for the penalty to have been lawfully imposed it was fundamental that:

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