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.