Supreme Court rules in favour of taxpayer on deliberate inaccuracy (Commissioners for Her Majesty’s Revenue and Customs v Tooth)

Published on: 14 May 2021

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Specialist Tax Regulatory Materials

Article summary

The Supreme Court has ruled that the reporting of employment-related losses in the partnership section of a self-assessment tax return was not a deliberate inaccuracy, as the taxpayer made every effort to explain the inaccurate statement. The court found that a deliberate inaccuracy within the meaning of the.

Jurisdiction(s): England, Northern Ireland and Wales

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