ANNUAL TAX ON ENVELOPED DWELLINGS – late filing of return – late filing penalties imposed under Schedule 55 to Finance Act 2009 – whether the conditions met for imposition of penalties – conditions met for paragraph 5 penalty but not for paragraph 4 penalties – whether Appellant had reasonable excuse for its delay in filing – no – appeal allowed in part
[2021] UKFTT 20 (TC)
Bailii
England and Wales
Updated: 15 June 2021; Ref: scu.661738
