TC09540 - [2025] UKFTT 00600 (TC)

Case Number: TC09540

Location: Decided on the papers

Appeal reference: TC/2024/06366

Penalties – Late filing of Annual Tax on Enveloped Dwellings Returns – Whether reasonable excuse or special circumstances – Appeal dismissed

Judgment date: 28 May 2025

Decided by:

TRIBUNAL JUDGE BROOKS

Between

CONCHRI INVESTMENTS LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

As both parties consented and the Tribunal considered that it was able to determine the matter without a hearing, this appeal was determined on the papers without a hearing pursuant to Rule 29 of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009

The Tribunal was provided with a Document Bundle (which included copes of the Notice of Appeal, Late Filing Penalty Notices and correspondence between the parties), the Respondents ‘Statement of Reasons and an Authorities Bundle comprising 89, 39 and 166 pages respectively

DECISION