Annual Tax on Enveloped Dwellings (ATED) – Schedule 55 Finance Act 2009 – fixed and daily penalties for late filing of ATED return – appellant unaware of need to file return – whether reasonable excuse – no – whether notice validly given by HMRC of daily penalties under s4(1)(c) – no – appeal allowed in part
[2020] UKFTT 489 (TC)
Bailii
England and Wales
Updated: 11 June 2021; Ref: scu.661805