CBTM05260 - Failure to disclose: Points to consider

R (SB) 54/83

For an overpayment to be recoverable on the grounds of failure to disclose it has to beshown that

• Her Majesty’s Revenue & Customs is seeking to recover expenditure it has incurred, and
• the person from whom it is sought to recover the expenditure knew the material fact, and
• it was reasonable to expect disclosure by that person, and
• there was a failure to disclose, and
• the failure related to a material fact, and
• expenditure by Her Majesty’s Revenue & Customs was incurred in consequence of the failure.