PC Clarke v HMRC (No 2)

In PC Clarke v HMRC (No 2) (TC01280 – 25 July) HMRC began an enquiry in 2007 into a return submitted by an accountant (C).

In March 2010 HMRC issued a notice under FA 2008 Sch 36 para 1 to C requiring him to produce certain invoices plus a reconciliation and print-out of his nominal ledger.

C failed to comply with the notice and HMRC imposed a penalty of £300 under Sch 36 para 39.

C appealed contending that he could not comply with the notice because the invoices were in his loft and he was suffering from osteoporosis and could not access them.

The First-tier Tribunal dismissed the appeal observing that C had given no explanation of his failure to produce a reconciliation and print-out of his nominal ledger.

Accordingly there was no reasonable excuse...