What Are The Potential Defences For Tax Prosecution?
Defences for tax prosecution depend on the specific allegations but may include lack of intent, showing the accused did not knowingly commit the offence. Errors or omissions may be argued as honest mistakes rather than deliberate acts of evasion. If the accused acted based on professional advice, they could claim reliance on expert guidance as a defence. Procedural violations, such as an investigation that breaches the accused's Charter rights, may also lead to evidence being excluded. Each case requires a detailed analysis of the facts and circumstances to determine the most effective defence strategy.
