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A landlord failed to comply with two notices under TMA 1970 s 19A requiring information about his bank statements.
He appealed to the Special Commissioner but was unsuccessful and given a deadline within which he had to supply the required information.
He sent the information in late so the commissioner imposed a fixed penalty under TMA 1970 s 97AA(1)(a) for each year concerned.
HMRC subsequently issued two further penalties under s 97AA(1)(b) in the sum of £5 a day totalling £140. The taxpayer appealed saying that his religious duties as an imam - i.e. additional duties during Ramadan - had affected his ability to deal with HMRC's requirements.
The Special Commissioner said that the taxpayer did not have reasonable excuse. The deadline for the information had been before Ramadan began so this should not have affected his ability to deal with them.
He...
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