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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Priory London Ltd v Revenue & Customs (Annual tax on enveloped dwellings - penalties) [2021] UKFTT 282 (TC) (09 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08225.html
Cite as: [2021] UKFTT 282 (TC)
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| 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 |