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Culpable Conduct

Robin Mathew QC New Square Chambers considers who should open a tax appeal hearing if the Crown alleges dishonesty by the taxpayer
Should the Crown or the taxpayer/appellant open proceedings in a tax appeal where the appellant's honesty is called into question? Does it matter? In my view it sometimes matters very much and indeed may be of vital importance in ensuring the appellant's case is properly put.
Yet there is no modern judicial guidance (that is to say from the High Court and above) for advocates or the Tribunals on this significant point.
33 years ago the then Master of the Rolls Lord Denning set out a basic rule for income tax appeals where fraud...

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