Deliberately Doing What? A Guide to the Meaning of Deliberate for Tax Advisers - Webinar
Previously ‘deliberate’ behaviour had been understood to require an element of dishonesty.
However, recent decisions suggest that conduct can be deliberate even if the taxpayer is ‘blameless’. Furthermore, the recent decisions also suggest that the meaning of deliberate differs for ‘discovery’ assessments compared to penalties for errors.
This webinar will explore those recent decisions and how they impact upon you and your clients.
What You Will Learn
This webinar will cover the following:
- The issue of whether inaccuracies can be said to have been brought about deliberately
- Other issues that were considered by the Tribunals
- How these recent developments impact taxpayers and advisors
- The relevant considerations when dealing with areas of uncertainty in the tax return so as to protect both the client and any advisor from the consequences of deliberately submitting an incorrect return, even where they are merely seeking to complete a tax return correctly.
- Latest cases - Revenue and Customs Commissioners v Tooth , Richard Atherton v HMRC , Martin Fitzjohn, Cliff v HMRC TC 7358, Leach v Revenue and Customs Commissioners
This pre-recorded webinar will be streamed at 12:30pm on Thursday 28th May 2020 and will remain available to view by delegates who have registered by then for 90 days.