Decision Number: | TC 08905 |
Appellant: | DERRIDA HOLDINGS LIMITED |
Respondent: | His Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Anne SCOTT |
Date Of Decision: | 14/08/2023 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | ANNUAL TAX ON ENVELOPED DWELLINGS (-ATED-) - whether ATED return filed late - yes - whether ATED return required - no - whether reasonable excuse established - yes - appeal allowed |