Heacham Holidays Ltd v Revenue and Customs (Penalties – Late Filing of ATED Returns): FTTTx 14 Oct 2020

PENALTIES – Schedule 55 to FA 2009 – late filing of ATED (Annual Tax on Enveloped Dwellings) returns – Advantage Business Finance Limited reviewed – Donaldson followed – whether burden under para 4(1)(c) met where notice given retrospectively – construction of para 4(3)(a) in relation to the requirement under para 4(1)(c) – whether reasonable excuse or special circumstances – proportionality – appeal allowed in part

Citations:

[2020] UKFTT 406 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 23 March 2022; Ref: scu.655330