Commentary

A4.587 Penalties—person assisting in preparation of return etc (pre-harmonised penalty regime)

Administration and compliance

A4.587 Penalties—person assisting in preparation of return etc (pre-harmonised penalty regime)

A4.587 Penalties—person assisting in preparation of return etc (pre-harmonised penalty regime)

Penalties in force before 1 April 2013

A person who assisted in, or induced the preparation or delivery of information, a return, accounts or other document which they knew to be incorrect and knew would be used for any tax purpose was liable to a penalty not exceeding £3,0001.

This provision was repealed with effect from 1 April 2013, when the provisions relating to dishonest tax agents came into force (see A4.588)2.

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