DERRIDA HOLDINGS LIMITED v Revenue & Customs (ANNUAL TAX ON ENVELOPED DWELLINGS ("ATED") - whether ATED return filed late) [2023] UKFTT 715 (TC) (14 August 2023)


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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> DERRIDA HOLDINGS LIMITED v Revenue & Customs (ANNUAL TAX ON ENVELOPED DWELLINGS ("ATED") - whether ATED return filed late) [2023] UKFTT 715 (TC) (14 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08905.html
Cite as: [2023] UKFTT 715 (TC)

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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
PDF Copy:                                 [2023] UKFTT 715 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08905.html