Deliberate tax

People often ask us to explain why HMRC has asked about the circumstances leading to their tax being paid late and not reported on their tax return.

Our Tax Disputes Partner and specialist John Hood explains how HMRC decide how far back they can go to recover unpaid tax, covering the standard four-year time limit for genuine mistakes, what happens if you are at fault, and how HMRC handles careless or deliberate actions, including penalties.