Fixed penalties for the late filing of an annual tax on enveloped dwellings return were confirmed by the tribunal in the absence of a reasonable excuse or special circumstances, but daily penalties were discharged as no competent notice was given of such penalties.   

The appellant, a family-run company, owned four caravan parks. The two main business activities engaged by the appellant were: (a) the provision of holiday facilities for caravans pitched in those parks; and (b) the provision of a suite of services related to the supply of caravans. 

The business was run by a married couple (Mr and Mrs P), and a small staff for office and maintenance support. The director shareholders were Mr and Mrs P and Mr P’s parents. A firm of Chartered Accountants (‘W’) had