Annual Tax on Enveloped Dwellings – Late filing of returns – Daily Penalties – Paragraph 4 of Schedule 55 to Finance Act 2009 – Paragraph 4(3) provides that the date specified in a notice under paragraph 4(1)(c) from which a daily penalty is payable can be prior to the date the notice is issued. HMRC appeal allowed.
Citations:
[2022] UKUT 225 (TCC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 19 November 2022; Ref: scu.682028
