Late appeal accepted

The taxpayer started trading meat in July 2011 and did so for about ten months. Previously he had worked in another business.

In July 2013 HMRC opened an enquiry into the taxpayer. After failing to contact him the department issued an information notice (FA 2008 Sch 36) and copied this to his agent. A penalty notice were issued in October and December because no response had been received.

In May 2014 the taxpayer’s agent told HMRC they could not provide any information and that the taxpayer was out of the country. A month later the taxpayer emailed HMRC to say his accountant would provide the details required. However it later transpired the agent no longer acted for the taxpayer.

After more correspondence in March 2015 HMRC issued a closure notice with a penalty notice. In May 2019 the taxpayer appealed against the...