You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

An inaccuracy in a person's (P's) return or other document, see CH81060, may be caused by information given (or withheld) by another person (T). The fact that another person (T) gave information to, or withheld information from, P (directly or indirectly) is not in itself evidence that the inaccuracy in P's return or other document is attributable to T.

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