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In 2019, we saw a number of cases directly addressing the culpability of taxpayers and, in particular, the meaning of deliberate in the context of discovery assessments (Taxes Management Act (

I remember wondering what Chancellor George Osborne could mean when he said in his March 2015 Budget: ‘Twelve million people and small businesses are forced to complete a self-assessment tax return

HMRC is undergoing a transformation to ensure the UK has a tax administration fit for the challenges, changes and opportunities of the 21st century economy.