CH181120 - Dishonest tax agents: determining dishonest conduct: what is dishonest conduct
An individual engages in 바카라 사이트˜dishonest conduct바카라 사이트™ if, in the course of acting as a tax agent, that individual does something dishonest with a view to bringing about a loss of tax revenue.
바카라 사이트˜Dishonest바카라 사이트™ takes its ordinary meaning. Dishonest conduct includes
- dishonestly doing something,
- dishonestly omitting to do something, and
- advising or assisting a client to do something that the tax agent knows to be dishonest.
See CH181140 for guidance on the meaning of dishonesty.
It does not matter whether a loss of tax revenue actually occurs.
It also does not matter whether or not the individual is acting on the instruction of clients.
A 바카라 사이트˜loss of tax revenue바카라 사이트™ means that the client
- accounts for less tax than they are required to account for by law
- obtains more tax relief than they are entitled to obtain by law
- accounts for tax later than they are required to account for it by law, or
- obtains tax relief earlier than they are entitled to obtain it by law.
바카라 사이트˜Tax relief바카라 사이트™ includes
- any exemption from, or deduction or credit against or in respect of, tax, and
- any repayment of tax.
Operational guidance gives examples of what we consider to be dishonest conduct at CH880200 and has guidance on how we establish dishonest conduct at CH881000+.