DELIBERATE-BEHAVIOUR

UT overturns FTT finding of deliberate behaviour as error of law.

Recent decisions on mixed use SDLT, taxpayer behaviour and the meaning of ‘service’ under the remittance basis rules are reviewed by Edward Reed and Sam Epstein (Macfarlanes).

Sophie Rhind

It is encouraging to see the FTT dealing robustly with situations where HMRC fail to discharge their burden of proof, writes Sophie Rhind (Macfarlanes).

Sophie Rhind

Is it true that what you don’t know can’t hurt you? Sophie Rhind (Macfarlanes) examines recent cases considering the level of knowledge sufficient for a finding that a taxpayer’s behaviour is ‘deliberate’.

Constantine Christofi

Adam Craggs

Whilst taking professional advice will usually mean a taxpayer has taken reasonable care, not taking advice does not necessarily mean a taxpayer has been careless, write Adam Craggs and Constantine Christofi (RPC).

Claire Miles

If a lack of reasonable care is being alleged, it is essential to understand the taxpayer’s mindset when the mistake was made, as well as any steps the taxpayer took to file their return correctly, writes Claire Miles (Willkie Farr & Gallagher).

Helen Adams

Helen Adams (BDO) considers the ways the Supreme Court decision will change advisers’ approach to discovery appeals.

Clara Boyd

Ian Robotham

Clara Boyd and Ian Robotham (Pinsent Masons) examine the unanimous decision that clarifies the law in relation to discovery assessments.

Sam Brodsky

Constantine Christofi

A recent tribunal decision erodes the behavioural distinction between ‘careless’ and ‘deliberate behaviour’, write Constantine Christofi (RPC) and Sam Brodsky (Gray’s Inn Tax Chambers).