Annual Tax On Enveloped Dwellings – Tax Returns – s 159 and schedule 35 Finance Act 2013 – penalty for late filing of returns – schedule 55 Finance Act 2009 – whether defects in the penalty notices affected the penalties – yes – section 114 Taxes Management Act 1970 – whether taxpayer had a reasonable excuse for filing the returns late – no – whether HMRC’s decision on special circumstances could be revisited – no – appeal allowed in part
[2016] UKFTT 766 (TC)
Bailii
Taxes Management Act 1970
England and Wales
Taxes Management
Updated: 26 January 2022; Ref: scu.571828