CH81100 - Types of inaccuracy: Contents

CH81110The four types of inaccuracy
CH81120What is reasonable care
CH81130Inaccuracy despite taking reasonable care
CH81131Inaccuracy despite taking reasonable care no penalty due - examples
CH81140Inaccuracy due to failure to take reasonable care
CH81141Corrections to a VAT return – interaction with new penalties
CH81142Examples of failure to take reasonable care
CH81150Deliberate but not concealed inaccuracy
CH81151Examples of deliberate but not concealed inaccuracy
CH81160Deliberate and concealed inaccuracy
CH81161Examples of deliberate and concealed
CH81170Penalty for under-assessment by HMRC
CH81180Onus of proof
CH81190Level of proof


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