I don't understand how the word 'careless' can be used to such an obvious tax avoidance.
watch the whole lot again
avoidance is lawful. ergo ( ergo negligence doesnt come into it)
Girlie MP questioning Harra ( Hd HMRC ) today
" Negligence means being foo-foo, and has a general meaning...."
Harra smiles at her obvious ignorance
Negligence at common law is NOT the same as negligence in tax law and penalties. Harra knows this, MP doesnt.
Result - obvious confusion, intended by ONE party
This allows Harra to come out with honeyed words - "of course if is just an innocent error, no one no one not even the hardest hearted tax man....."
MP ( Labour) smiles grimly as she assures herself she was RIGHT
he (Harra) does a whoopsie - - "innocent in the tax penalty legislation is defined as non-negligent" - which almost gives the game away, and squares the circle.