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Beyond reasonable excuse

Category Technical Articles
AuthorTechnical Department
Article by Keith M Gordon, barrister, chartered accountant and tax adviser, Atlas Chambers. This article appeared in the October 2006 issue of Tax Adviser. The author discusses the recent case of Rowland v HMRC, which considers when taxpayers might have a reasonable excuse to avoid a surcharge or penalty.

October 2006 by Keith M Gordon

Technical Department
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