PART 6Tax returns, enquiries and assessments

CHAPTER 6Revenue Scotland assessments

Conditions for making Revenue Scotland assessments

I1104Losses brought about carelessly or deliberately

1

This section applies for the purposes of sections 102 and 103.

2

A loss of tax or a situation is brought about carelessly by a person if the person fails to take reasonable care to avoid bringing about that loss or situation.

3

Subsection (4) applies where—

a

information is provided to Revenue Scotland,

b

the person who provided the information, or the person on whose behalf the information was provided, discovers some time later that the information was inaccurate, and

c

that person fails to take reasonable steps to inform Revenue Scotland.

4

Any loss of tax or situation brought about by the inaccuracy is to be treated as having been brought about carelessly by that person.

5

References to a loss of tax or to a situation brought about deliberately by a person include a loss of tax or situation brought about as a result of a deliberate inaccuracy in a document given to Revenue Scotland by or on behalf of that person.