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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Priory London Ltd v Revenue and Customs [2022] UKUT 225 (TCC) (12 August 2022)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/225.html
Cite as: [2022] STC 1659, [2022] BTC 527, [2022] STI 1166, [2022] UKUT 225 (TCC)
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Priory London Limited v Revenue and Customs and Revenue and Customs v Jocoguma Properties Limited [2022] UKUT 225 (TCC) (12 August 2022)
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.
Priory London Limited [2021] UKFTT 282 (TC)
Jocoguma Properties Limited [2021] UKFTT 20 (TC)