18  [Repealed by FA 2008, Sch. 40, para. 21(e).]


Para. 18 repealed by FA 2008, Sch. 40, para. 21(e) in so far as it relates to conduct involving dishonesty relating to an inaccuracy in a document or a failure to notify HMRC of an under-assessment by HMRC (SI 2009/571, art. 6) with effect from 1 April 2009 (the date appointed by SI 2009/571 (C. 39)). In so far as it continues to apply, para. 18 is as follows:

18(1)  “Where–

(a)for the purpose of evading tax, a registrable person does any act or omits to take any action, and

(b)his conduct involves dishonesty (whether or not it is such as to give rise to criminal liability),

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.