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21 July 2009
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My experience of working with TaxAid clients is that equitable liability offers HMRC an opportunity to get some individuals to ‘regularise’ their tax affairs.
Many clients to which equitable liability could apply are often non-disclosure cases, and if they know that they will be subject to mandatory determinations they will more than likely never attempt to ‘come clean’ and join the taxpaying community.
Andrew Knott
