Shortfall penalty - evasion
This statement provides a detailed interpretative explanation of the shortfall penalty imposed under section 141E for "evasion or a similar act", with particular emphasis on what constitutes evasion "or a similar act".
Tax Technical
This statement provides a detailed interpretative explanation of the shortfall penalty imposed under section 141E for "evasion or a similar act", with particular emphasis on what constitutes evasion "or a similar act".