MAN (90/1053)

No. 6989

Decision given 20 January 1992.

Serious misdeclaration penalty – Tax unaccounted for on invoices – Whether enquiries being made into appellant’s tax affairs – Whether voluntary disclosure made – Finance Act 1985, sec. 14(6)(b).

  The issue was whether the appellant made a voluntary disclosure of undeclared tax during a routine inspection so as to relieve him from the imposition of a serious misdeclaration penalty.

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