Deliberate understatement

Deliberate understatement

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Deliberate understatement
  • Background
  • The importance of identifying 'deliberate behaviour'
  • What is a 'deliberate' error?
  • What is meant by 'concealed' for this purpose?
  • Interaction with the HMRC error correction regime
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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