| 释义 |
dishonest conduct by tax agents
A tax agent (which is defined very widely) who “does something dishonest with a view to bringing about a loss of tax revenue” can be given a Conduct Notice that can lead, on its confirmation by a tax tribunal, to a fine of up to £50,000 or two years’ imprisonment (Finance Act 2012 sch 38). In R v Ghosh [1982] EWCA Crim 2, the court held that the word “dishonest” is to be judged “according to the ordinary standards of reasonable and honest people”. A tax tribunal held that a taxpayer had engaged in dishonest conduct when he moved money around to prevent HM Revenue and Customs from seeing it (Townend v R & C Commrs [2016] UKFTT 276, TC). |