4.4.1 The causal connection

Great care must be taken when facing an allegation by HMRC of ‘careless or deliberate conduct’. The statute is very clear in that it requires ‘the situation’ (being the subject matter of the discovery – i.e. the perceived loss of tax) to have been ‘brought about carelessly or deliberately by the taxpayer or a person acting on his behalf’.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.