Taxpayer’s relience on professional adviser
FTTTx Income tax. Carlessness. Reasonable excuse. Reliance on a professional advisor. Wald v HMRC [2011] UKFTT 183 (TC) not followed. AB v HMRC [2007] STC (SCD) 99 followed and explained. No carelessness where taxpayer unaware of advisor’s carelessness/negligence – when advisor acts in a truly professional capacity and not as a mere functionary.
[2013] UKFTT 657 (TC), [2014] SFTD 504, [2014] WTLR 293, [2014] STI 588
Bailii
England and Wales
Income Tax
Updated: 01 November 2021; Ref: scu.518593