This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our privacy notice.

Qualified accountant’s tax return error was ‘careless’ but not ‘deliberate’ for penalty purposes

By Mark McLaughlin, February 2021

A qualified but non-practising accountant whose tax return error resulted from a failure to keep up-to-date with changes in tax law behaved carelessly but not deliberately for penalty purposes.

Summary

A qualified but non-practising accountant whose tax return error resulted from a failure to keep up-to-date with changes in tax law behaved carelessly but not deliberately for penalty purposes. 

Background

The appellant, a qualified accountant, had not practised since 1997. On 9 July 2013, the appellant ceased to be UK resident. He was not aware of the detailed tax rules regarding residency that applied during the year in question although he knew the rules in force prior to that period.            

The appellant’s self-assessment return for the tax year 2013/14 included UK dividend income of £320,000 and stated that the appellant was not

Subscribe to the McLaughlin’s Tax Case Library to get instant access
to the Tax Case Library.
14 day free trial , 90 day money back guarantee
Subscribe

Related or similar articles

Compensation received due to mis-selling of interest rate hedging products was taxable income
By Mark McLaughlin, March 2026
Identifiable elements of unfair dismissal claim were non-taxable
By Mark McLaughlin, January 2025
Reliance on adviser was not a reasonable excuse and penalties for non-compliance with information notices upheld
By Arthur Weller, December 2024
Partnership’s activities did not amount to a trade
By Mark McLaughlin, September 2022
Arrangements were notifiable under the disclosure of tax avoidance scheme provisions
By Mark McLaughlin, March 2021