.png)
.png)
Deliberately difficult?
Key points
- What circumstances amount to a ‘discovery’ in a discovery assessment?
- The Tooth case considered the meaning of deliberate behaviour.
- An inaccuracy in a tax return may not be negated by an explanation elsewhere.
- ‘Deliberate’ had been understood to require an element of dishonesty.
- A strict application of the judgment in Tooth could produce harsh results.
The Court of Appeal’s decision in Tooth [2019] STC 1316 attracted attention for its discussion of what amounts to a ‘discovery’ in relation to discovery assessments. But since then the tax tribunal has also had to grapple with the implications of the Tooth decision for the question of what amounts to ‘deliberate’ behaviour for the purposes of penalties for inaccurate tax returns under FA 2007 Sch 24. Unfortunately ...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
