Every offence that attracts a penalty falls into one of two types; Failure or Error. The distinction is important because each type has its own conditions.

(i) Failure offences

The most common examples here are

failure to notify liability – e.g. TMA70/S7(8); FA98/SCH18/PARA2; FA08/SCH41/PARA6

failure to deliver a return, by the filing date, or at all – e.g. TMA70/S93; FA98/SCH18/PARA17 and 18

failure to comply with an information notice – e.g. TMA70/S97AA; FA98/SCH18/PARA29; TMA70/S98(1); FA08/SCH36/PARA39, 40 and 50.

All failure penalties can be successfully appealed (or not imposed in the first place) if the taxpayer can demonstrate that they

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