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The filing standard for UK CT returns

David Harkness examines the standard of care required by taxpayers in filing corporation tax returns, and finds that the law is suprisingly unclear

The law in the UK relating to the necessary standard for filing a corporation tax return is surprisingly unclear.

Advisers are often asked in relation to points of difficulty if there is a ‘filing position’ (especially by clients used to the US tax system).

Generally speaking tax advisers will advise that it is proper to file a return provided that the position taken on points of difficulty is ‘more likely than not’ to prevail if challenged.

This article considers the authority for this proposition and the implicit acceptance that it is not proper to file if a...

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