Zero penalties – a thing of the future. By Rebecca Benneyworth
Rebecca Benneyworth continues her review of the new tax penalty regime. It is all a matter of behaviour...
The new penalty regime allows HMRC to levy zero penalties in a number of circumstances when an error results in an underpayment of tax, some of which are quite surprising.
Reasonable care
The first area to be aware of is when reasonable care has been taken.
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