David Henry sold a property on Peckham High Street on 9 November 2015, reporting a capital gain three years later. However, HMRC caught up with Henry five years later on 19 August 2020 with a closure notice, amending the tax payable to £110,990.

HMRC was aware of the sale from Land Registry records, with the investigating officer attempting to make contact with Henry on 27 October 2017 to notify him of his obligation to file a tax return for 2015-16. This was followed up on two more times before an enquiry was opened in 2018.

On 27 April 2021, Henry appealed to the First Tier Tribunal against this and the amendments to his self assessment tax return.