accidental damage arising from such activities. Section F - Taxation
1) entering a response to an in-depth accounts investigation or a full enquiry by the Inland Revenue into a self- assessment return. This includes responding at any appeal or tribunal hearing which shall include an Inland Revenue Commissioners’ Hearing;
2) entering a response to an examination by either the Inland Revenue or the Department of Social Security following an Employer Compliance visit which arose from and related to an expression of dissatisfaction with the insured’s PAYE or National Insurance Contribution affairs;
3) an appeal against a written VAT decision or assessment issued by HM Customs and Excise. This includes the local review procedure and any VAT Tribunal.
Exclusions specific to Section F The insurer will not pay legal expenses arising from or relating to:
i) any tax avoidance scheme undertaken by the insured; ii) an enquiry undertaken under Section 60 or 61 of the VAT Act 1994 or any investigation or enquiry by the Investigations Division of HM Customs and Excise, the Inland Revenue Board’s Investigation Office or the Special Compliance Offices of the Inland Revenue;
iii) any investigation or inspection by the Inland Revenue, HM Customs and Excise or Department of Social Security that commenced prior to the inception of this policy;
iv) any work in connection with the normal reconciliation of annual accounts and VAT returns where such reconciliation has not been undertaken prior to the dispute or investigation arising;
v) vi)
vii) viii)
ix)
the insured’s actual or alleged misstatement with intent to deceive contained in any relevant business books, records or returns. If such intent to deceive is shown the insurer shall be entitled to recover such indemnity as it has provided;
any issue of law, practice or procedure not directly connected with the particular investigation, dispute or legal proceedings which are the subject of an indemnity under this policy;
any investigation or enquiry where the accounts submitted are being investigated solely because earlier books, records or returns have been investigated or are already under investigation;
disputes where any returns have been submitted in a penalty position except where a return is rendered within six months of the last filing date and the Inland Revenue has accepted that there was a reasonable excuse for the delay;
any criminal prosecution. Section G - Data Protection
1) the defence of any legal proceedings brought against the insured for compensation under Section 13 of the Data Protection Act 1998; provided that the insured is already registered with the Data Protection Commissioner.
2) an appeal by the insured against: i)
ii)
iii) an enforcement notice; iv) a de-registration notice; v)
the refusal of the insured’s application for registration by the Data Protection Commissioner; the refusal of an application for alteration of registered particulars by the Data Protection Commissioner;
a transfer prohibition notice. Exclusions specific to Section G The insurer will not pay legal expenses arising from or relating to: i)
any criminal prosecution;
ii) any legal action concerning the grant and/or execution of a warrant of entry. Section H - Statutory Licence
1) a representation to a registration authority following proposals to suspend, revoke, alter the terms of or refuse to renew the insured’s registration;
2) an appeal to the relevant statutory body or court concerning the decision of a registration authority if a representation under H 1) has been unsuccessful
provided that: i)
such licences have been declared to us prior to the period of insurance;
ii) no appeal was made in the twelve months prior to the inception of this policy; iii) the insured has suffered or could suffer a financial loss if legal proceedings are not pursued.
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