Hi John,
As I am sure you know, s31 of the Act deals with incorrect statements, which can lead to punishments. s31(3) allows an 'innocent partner' defence to a penalty. Therfore the law recognises that there may be conflicts between partners/ex partners in terms of recovery of penalties. The potential for such a conflict is also implicit in s28(4), which allows uneven recovery of overpayments.
If the law can handle this idea, why can't our colleagues at the Revenue, when it comes to authorities to act?
Good luck at the meeting.
Steve
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