CH190646 - Publishing details of deliberate tax defaulters: The publication questions: Question 1 - Is this a relevant penalty: Relevant penalties - example
We can only publish a person’s details if we can answer ‘yes’ to all five publication questions at CH190620.
A cross-tax compliance check into Simon’s affairs reveals inaccuracies for which he has incurred a penalty. The table below shows which of the penalties are relevant penalties.
| Penalty for… | Relevant penalty? | |
|---|---|---|
| Year ended 5 April 2011 | Careless inaccuracy | No |
| Deliberate and concealed inaccuracy | Yes | |
| VAT return period 06/2011 | Deliberate inaccuracy | Yes |
| VAT return period 03/2012 | Careless inaccuracy | No |
| Year ended 5 April 2012 | Deliberate inaccuracy | Yes |
| Deliberate and concealed inaccuracy | Yes | |
| 23 April 2012 | Deliberate Excise wrongdoing | Yes |
| Year ended 5 April 2013 | Careless inaccuracy | No |
| Deliberate and concealed inaccuracy | Yes |
Remember that only deliberate or deliberate and concealed penalties can be relevant penalties, see CH190644.