Chapter CBTM05150

Published date10 April 2016
Record NumberCBTM05150
CourtHM Revenue & Customs

Misrepresentation and failure to disclose have different meanings in law. It should be decided which is appropriate at the outset, bearing in mind that

  • both grounds can occur during the period of an overpayment for the same or different parts of that period,
  • the misrepresentation and failure to disclose may be wholly innocent.

In...

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