SolvedCBTM05250 | Failure to disclose: Meaning of failure to disclose
From HM Revenue & Customs · Child Benefit Technical Manual
SS A Act, section 71, SS A Act (NI), section 69
A failure to disclose a material fact arises
where a change of circumstances occurs between written statements of circumstances, for example claim forms or statements made on case checks, and the change is not reported
or
where a written statement is inaccurate or incomplete.
A failure to disclose may be more difficult to establish than a misrepresentation depending on the circumstances of the case.