Reasonable excuse, reasonable care and careless mistakes

Reasonable excuse, reasonable care and careless mistakes

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

  • Reasonable excuse, reasonable care and careless mistakes
  • Reasonable excuse
  • Reasonable care and careless mistakes
  • What is ‘reasonable care’?
  • Reasonable care ― underlying data and records
  • Reasonable care ― VAT or tax treatment of transactions
  • Reasonable care ― use of external personnel ― advisers and agents
  • Reasonable care ― communication of errors to HMRC
  • How does HMRC distinguish between reasonable care and careless behaviour?
  • Reasonable care ― tax avoidance arrangements
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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