CIOT makes 2020 Budget representation on ‘deliberate’ behaviour

Released 07 February 2020

The Chartered Institute of Taxation (CIOT) has made a 2020 Budget representation on ‘deliberate’ behaviour in relation to tax matters.

The Institute suggests bringing clarity to the meaning of ‘deliberate’ behaviour to put beyond doubt that deliberate behaviour requires that the person knew they were providing an inaccurate return or document to HMRC leading to an inaccurate self-assessment, or had deliberately chosen not to provide a return or document at all.

View the CIOT Budget Representation here.

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