CBTM05260 - Failure to disclose:
Points to consider
R (SB) 54/83
For an overpayment to be recoverable on the grounds of failure
to disclose it has to be shown that
- Her Majesty’s Revenue & Customs
is seeking to recover expenditure it has incurred,
and
- the person from whom it is sought to
recover the expenditure knew the material fact,
and
- it was reasonable to expect disclosure by
that person,
and
- there was a failure to disclose,
and
- the failure related to a material fact,
and
- expenditure by Her Majesty’s Revenue
& Customs was incurred in consequence of the failure.
