Tax return claims for contributions into an offshore remuneration trust, where neither appellant made such payments or incurred liabilities to contribute, constituted inaccuracies in the tax returns leading to a loss of tax, which were deliberate for penalty purposes. 

The appellants (‘D’ and ‘P’) were self-employed associate dentists for a company and were paid gross monthly. The appellants became involved in a marketed tax avoidance arrangement involving an offshore ‘umbrella remuneration trust.’  

In P’s self-assessment return for the tax year 2012/13, she claimed tax relief for a large contribution to the remuneration trust. However, P did not make the contribution. The self-assessment returns