– see also Deliberate conduct

Alternative tests

Application of test for all assessments

ATED

Carelessness in practice

Case law

Causal link to loss of tax

Claims, elections etc. (restriction of)

Condition for discovery assessment

Corporation tax

Deliberate conduct

Fraudulent or negligent conduct

Multiple errors

Person acting on taxpayer's behalf

Reasonable care (as defence)

Reasonable excuse

SDLT

Statutory test

Subjective or objective carelessness

Transitional rules (2010-2012)