DELIBERATE-BEHAVIOUR

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.

Ian Robotham

Clara Boyd

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

Constantine Christofi

Sam Brodsky

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).

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments affecting private clients.

Helen Adams

Recent court decisions suggest that the meaning of 'deliberate' behaviour now differs for ‘discovery’ assessments compared to penalties for errors, writes Helen Adams (BDO).