In D Parker v HMRC (TC01424 – 13 October) HMRC began an enquiry into the returns submitted by an accountant (P) and issued a notice under FA 2008 Sch 36 para 1.
P failed to comply with the notice and HMRC imposed penalties of £1 020 (102 days at £10 per day). The First-tier Tribunal upheld the penalties and dismissed P’s appeal.
Why it matters: FA 2008 Sch 36 para 40 provides for the imposition of penalties of up to £60 per day where a person persistently fails to comply with a notice under Sch 36 para 1. In this case the Tribunal imposed penalties at one-sixth of the possible maximum.
