Revenue Scotland and Tax Powers Act 2014 section 104

Losses brought about carelessly or deliberately

Section 104 defines what it means for a loss of tax to have been brought about "carelessly" or "deliberately" for the purposes of the penalty provisions in sections 102 and 103.

• A tax loss is brought about carelessly when a person fails to take reasonable care to avoid causing that loss
• If a person discovers that information previously given to Revenue Scotland was inaccurate and fails to take reasonable steps to correct it, any resulting tax loss is treated as having been caused carelessly
• A tax loss is treated as brought about deliberately where it results from a deliberate inaccuracy in a document provided to Revenue Scotland
• These definitions apply to both the taxpayer themselves and to anyone acting on the taxpayer's behalf