In Paul Duckmanton v R &C Commrs [2013] UKUT 0305 (TCC) the taxpayer, the owner of an unincorporated car transport business, was charged with gross negligence, manslaughter and two counts of attempting to pervert the course of justice after a vehicle driven by one of the taxpayer's drivers was involved in a road accident killing a pedestrian. The taxpayer admitted that a number of vehicle maintenance records had been falsified to conceal the workshop's struggle to keep up with a mandatory maintenance programme for all his 18 car transporters.
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