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