CH190706 - Publishing details of deliberate tax defaulters: The publication questions: Question 4 - Is this relevant penalty a qualifying relevant penalty: Qualifying relevant penalty - example
We can only publish a person바카라 사이트檚 details if we can answer 바카라 사이트榶es바카라 사이트� to all five publication questions at CH190620.
This example shows whether certain relevant penalties are qualifying relevant penalties. A relevant penalty is a qualifying relevant penalty if the person has not been given the full reduction for quality of disclosure for that penalty.
Example
A cross-tax compliance check into Monica바카라 사이트檚 affairs reveals the inaccuracies, PLR and penalty reductions set out in the table below.
| Penalty for | Relevant penalty PLR | Quality of disclosure reduction | Qualifying relevant penalty |
|---|---|---|---|
| Year ended 5 April 2014 | 听 | 听 | 听 |
| Deliberate and concealed inaccuracy | 拢10,000 | 85% | Yes |
| VAT return period 06/14 | 听 | 听 | 听 |
| Deliberate inaccuracy | 拢10,000 | 100% | No |
| Year ended 5 April 2015 | 听 | 听 | 听 |
| Deliberate inaccuracy | 拢8,000 | 100% | No |
| Deliberate and concealed inaccuracy | 拢14,000 | 100% | No |
| Year ended 5 April 2016 | 听 | 听 | 听 |
| Deliberate and concealed inaccuracy | 拢3,000 | 70% | Yes |
| Total | 拢45,000 | 听 | 听 |
Only two of the penalties are qualifying relevant penalties. We cannot publish details of the other penalties. We must consider question 5, see CH190720, for the two qualifying relevant penalties before we can decide whether we can publish.