ANNUAL TAX ON ENVELOPED DWELLINGS – penalties for late filing of returns and payment of ATED – schedules 55 and 56 Finance Act 2009 – whether non-resident taxpayer’s ignorance of law was a reasonable excuse – no – whether HMRC’s decision on special circumstances could be revisited – no.
Citations:
[2019] UKFTT 606 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 05 November 2022; Ref: scu.644016
