HUGHES PROPERTY PARTNERS LIMITED v Her Majesty's Revenue & Customs, TC 08829

JurisdictionUK Non-devolved
JudgeAnne SCOTT
Judgment Date25 May 2023
Neutral Citation[2023] UKFTT 00453 (TC)
RespondentHer Majesty's Revenue & Customs
AppellantHUGHES PROPERTY PARTNERS LIMITED
ReferenceTC 08829
CourtFirst-tier Tribunal (Tax Chamber)
Neutral Citation: [2023] UKFTT 00453 (TC) Case Number: TC08829
FIRST-TIER TRIBUNAL
TAX CHAMBER By remote video hearing
Appeal reference: TC/2022/11749
ANNUAL TAX ON ENVELOPED DWELLINGS (“ATED”) – whether ATED return filed late
yes whether reasonable excuse established no whether special circumstances no
appeal dismissed
Heard on: 12 May 2023
Judgment date: 25 May 2023
Before
TRIBUNAL JUDGE ANNE SCOTT
MEMBER ANN CHRISTIAN
Between
HUGHES PROPERTY PARTNERS LIMITED Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Mr Jay Shah of Financial Partnership Limited
For the Respondents: Ms Kelly Clark, litigator of HM Revenue and Customs’ Solicitor’s
Office

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT