Words and Phrases - "inaccuracy"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
deliberate inaccuracy