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Always a lottery?
KEY POINTS
- A self-assessment tax return was logged and unlogged as a result of a small arithmetical error.
- Reliance on the postal service when delivering tax documents.
- Late filing penalties for non-resident capital gains tax returns.
- Reasonable excuse and the submission of ‘voluntary’ self-assessment tax returns.
- Undeclared income taxpayer behaviour and inaccuracy penalties.
- Penalties under the failure to correct regime and the implications. ...
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