A4.532 Penalties for inaccuracy—meaning of 'documents' The concepts of 'document' and 'inaccuracy' lie at the heart of FA 2007, Sch 24. Below defines what is considered to be a document in this context. See A4.531 for commentary on inaccuracies.DocumentsParticular documents in respect of which penalties may be imposed are listed in a table in the legislation1, the relevant parts of which are as follows:Income tax or capital gains taxReturn under TMA 1970, s 8 (personal return)Income tax or capital gains taxReturn under TMA 1970, s 8A (trustee's return)Income tax or capital gains taxReturn,
The concepts of 'document' and 'inaccuracy' lie at the heart of FA 2007, Sch 24. Below defines what is considered to be a document in this context. See A4.531 for commentary on inaccuracies.
Particular documents in respect of which penalties may be imposed are listed in a table in the legislation1, the relevant parts of which are as follows:
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.