CH81100 - Penalties for Inaccuracies: Types of inaccuracy: contents

  1. CH81110
    »Ê¹ÚÌåÓýapp four types of inaccuracy
  2. CH81120
    What is reasonable care
  3. CH81122
    What is reasonable care - inaccuracies relating to avoidance arrangements
  4. CH81123
    What is reasonable care - disqualified advice relating to avoidance arrangements
  5. CH81124
    What is reasonable care - avoidance arrangements
  6. CH81125
    Reliance on another person
  7. CH81130
    Inaccuracy despite taking reasonable care
  8. CH81131
    Inaccuracy despite taking reasonable care no penalty due - Examples
  9. CH81140
    Careless inaccuracy
  10. CH81141
    Correction of errors for indirect taxes
  11. CH81142
    Correction of errors for indirect taxes - monetary limits
  12. CH81143
    Correction of errors for indirect taxes reasonable steps to notify - examples
  13. CH81145
    Examples of careless inaccuracy
  14. CH81150
    Deliberate but not concealed inaccuracy
  15. CH81151
    Examples of deliberate but not concealed inaccuracy
  16. CH81160
    Deliberate and concealed inaccuracy
  17. CH81161
    Examples of deliberate and concealed
  18. CH81165
    Inaccuracy attributable to another person
  19. CH81166
    Actions of another person
  20. CH81167
    Actions of another person supplying or withholding information
  21. CH81168
    Intentions of another person - Examples
  22. CH81170
    Under-assessment by HMRC
  23. CH81180
    Onus of proof
  24. CH81190
    Level of proof
  25. CH81195
    Quality of evidence: Poor co-operation