Penalties on technicalities
| Category | Technical Articles |
| Author | Severin Alexander |
Article by Iain Macleod, PricewaterhouseCoopers. This article appeared in the August 2005 issue of Tax Adviser. Can a penalty really be due because of a technical mistake in a return? HMRC say 'yes'. In this article Iain Macleod argues that while it may be possible for a penalty to arise on a technical error, it should be rare in practice.
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