Cases HMRC v Tooth: What 'Deliberate Inaccuracy' Really Means HMRC says you were 'deliberate.' The Supreme Court set a high bar for that word—intent to mislead, akin to fraud. Here's what the landmark Tooth decision means for your case.
Guides HMRC Enquiries and Closure Notices: What To Expect and What To Do HMRC has opened an enquiry into your tax return. This guide explains what happens during an enquiry, your rights, how it ends with a closure notice, and what to do next.