Words and Phrases - "deliberate"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

Revenue and Customs v Tooth, [2021] UKSC 17

Summary Under
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i)
a computer’s inability to understand an explanation in a return did not render the return inaccurate

Mr Tooth, who wished to claim losses generated by a tax avoidance scheme, filed his tax return using IRIS software approved by HMRC. Due to a...

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Words and Phrases
deliberate inaccuracy