Chapter CBTM05230
Published date | 10 April 2016 |
Record Number | CBTM05230 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
Signed OB foils are not usually available as evidence of misrepresentation unless there have been fraud investigations. The following may be considered
- if there is any circumstantial evidence of the misrepresentation on the OB foils, or
- if there is a misrepresentation on any other form or letter, or
- if there has been a failure to disclose.
If the material fact has been disclosed or no disclosure was to be expected, the claimant’s representation that there is entitlement to the sum of benefit shown on each of the orders is not a misrepresentation of a material fact, as the representation of entitlement is one...
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