An appeal against daily penalties for the late filing of an ATED return was allowed, as the penalty notice must predate the 90-day period in order that such a notice provided actual notification to the taxpayer.
The appellant company was liable to file an annual tax on enveloped dwellings (ATED) return for the year ending 31 March 2019, which was the first ATED return due to be filed by the appellant.â¯The deadline to file this return was 30 April 2018. The appellant was unaware of its obligation to file an ATED return and did not file a return by the 30 April 2018 deadline.
In March 2019, the appellant’s accountant made the appellant aware of its filing requirement.â¯On 28 March 2019, HM Revenue and Customs (HMRC) received the appellant’s ATED return for the year ended 31 March 2019â¯(i.e. almost eleven months late).â¯No tax was due under
