EVASION

Related HMRC Manuals

18  [Repealed by FA 2008, Sch. 40, para. 21(e).]

History

Para. 18 repealed by FA 2008, Sch. 40, para. 21(e) in so far as it relates to conduct involving dishonesty relating to an inaccuracy in a document or a failure to notify HMRC of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),

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