Innocent error: agent’s failure
Taxpayers cannot wash their hands of responsibility for the correctness of the account bysaying that errors, omissions or understatements of value are due to poor work by anagent.
You should ask what personal checks they carried out before signing the account. If thetaxpayer signed the account without even reading it through that could in itself amount tonegligence. We also expect a taxpayer to check that the agent made full and appropriateenquiries of third parties where necessary and has taken into account all informationgiven to them before the account is delivered.
You should point out to taxpayers that that they signed the account and made a statutorydeclaration that it is correct and complete and even if someone else has completed theform they remain responsible for its accuracy.