There is no statutory definition of negligence.
The Concise Oxford Dictionary defines negligence as ‘want of proper care and attention’ and ‘(piece of) carelessness’.
In the context of the Taxes Management Act 1970, negligence has been stated as a ‘careless breach of duty’, Regina v General Commissioners of Income Tax for Havering (ex parte Knight) 49 TC 161, p 175. Applying this definition, there are two questions that have to be answered
Under the law of tort negligence has been defined as
‘…. the omission to do something which a prudent and
reasonable man would do’ (Baron Alderson in Blyth v
Birmingham Waterworks Co, 1856, 11 Ex 781, p 784).
We can assume that in an IHT context a reasonable person would, amongst other things