Decision Number: | TC 08225 |
Appellant: | Priory London Limited |
Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Richard CHAPMAN |
Date Of Decision: | 09/08/2021 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | 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 |