www.burges-salmon.com/news-and-insight/legal-updates/private-wealth/ated-late-filing-penalties-cause-for-celebration/
ATED late filing penalties: the final nail in the coffin?, Ronnie Myers (burges-salmon.com)
See also:
blog.burges-salmon.com/post/102gpi5/hmrc-crackdown-on-ated-compliance-continues
www.tltsolicitors.com/insights-and-events/insight/guide-to-annual-tax-on-enveloped-dwellings/
www.rpc.co.uk/perspectives/tax-take/tax-tribunal-cancels-discovery-assessments-and-late-filing-penalties/#page=1
blog.burges-salmon.com/post/102i0vz/ated-revaluation-letters-from-hmrc