Priory London Ltd v Revenue & Customs (Annual tax on enveloped dwellings - penalties) [2021] UKFTT 0282 (TC)
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
Cited in 1 later judgment