Priory London Ltd v Revenue and Customs (Annual Tax On Enveloped Dwellings – Penalties): FTTTx 9 Aug 2021

Annual tax on enveloped dwellings – penalties – late filing of returns – paragraphs 4(1)(c) and 4(3)(a) of Schedule 55 to the Finance Act 2009 – whether or not sufficient notice given in respect of the daily penalties – yes – whether or not the penalties should be reduced for special circumstances no – whether or not the penalties were disproportionate – no – appeal dismissed
[2021] UKFTT 282 (TC)
Bailii
England and Wales

Updated: 26 October 2021; Ref: scu.667919