Tribunal Finds Blind-Eye Knowledge Equals Deliberate Inaccuracy in Option to Tax Case

The Tribunal dismissed the appeal in a case involving the option to tax, undeclared output tax, and a personal liability notice.
The Tribunal found that “blind-eye knowledge” (willful ignorance) was sufficient to conclude the inaccuracy was deliberate.
The case highlights that failing to ask obvious questions can be as risky as knowingly ignoring the truth.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.