– see also Fraudulent or negligent conduct

Accountants, returns containing misleading information

Case Law – Pleasants v. Atkinson (H.M. Inspector of Taxes). [1987] BTC 585

Assessments

Generally

Case Law – Hawkins v. Fuller (H.M. Inspector of Taxes). [1982] BTC 217

Out-of-time

Case Law – Rea v. Highnam (HM Inspector of Taxes). [1990] BTC 275

Interest consequences

Case Law – Barnes Sherrocks v. McIntosh (H.M. Inspector of Taxes). [1989] BTC 318

Justification

Case Law – King v. Walden (HM Inspector of Taxes); Johnson v. Walden (HM Inspector of Taxes). [1994] BTC 44