Draft Finance Bill 2017: Errors in taxpayers' documents
LITRG are concerned that the provisions in clause 91 are drawn far too widely and that they may unintentionally catch unrepresented taxpayers, who have not engaged in the type of tax avoidance that HMRC intend to target. We are strongly opposed to and do not agree with the proposal to reverse the burden of proof, meaning that HMRC will presume the taxpayer has been careless unless they can prove t...