»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp taxpayer has a personal duty to deliver a correct account.

Understandably some taxpayers will find that they need professional advice and it would benegligent for them to deliver an account without resolving a point on which they were inreal doubt. »Ê¹ÚÌåÓýapp extent to which they are entitled to rely on advice will vary according tocircumstances.

For example, the taxpayer might know of the existence of a bank account, but not theamount in it. Enquiries are sent to the bank concerned but the agent advises the taxpayerthat there is no need to wait for the information - the account can be sent in with noreference to the bank account, with the details being sent in later. »Ê¹ÚÌåÓýapp taxpayer cannotrely on this advice, because she or he has declared that the account is complete, whenclearly they knew it was not.

On the other hand a solicitor might give advice on the legal consequences of various deedsand documentation such that property the executors thought belonged to the deceased wasactually owned by another person. As a result that property was not included in theaccount. Subsequently it comes to light that the property was rightly owned by thedeceased. »Ê¹ÚÌåÓýapp taxpayers were entitled to rely on the solicitor’s professional adviceand were not negligent on omitting the property originally.

Very broadly if a professional agent gives specialist legal or technical advice which youwould not expect to be within the knowledge of a lay person then to accept and act uponthat advice, even if it is wrong or negligently given, would be considered an innocenterror on the part of the taxpayer. If however a professional agent gives advice which anyreasonable and prudent person ought to realise is incorrect, then we consider it isnegligent to act upon and rely on that advice.