Limitation of penalties on officers employed in execution of Tax Acts and Capital Gains Tax Acts

(1) A Commissioner, sheriff, country registrar, inspector, clerk or Collector-General acting in connection with income tax, corporation tax or capital gains tax is not to be liable to any penalty other than that provided for by the law relating to such taxes.

(2) Where, in relation to income tax, corporation tax or capital gains tax, any civil or criminal proceedings are taken against any officer involved in the seizure or detention of goods and the courts hold, on conviction, that there was probable cause for the seizure, the plaintiff will not be entitled to damages other than the goods seized or their value or costs and the officer charged will not be liable to any punishment.

Relevant Date: Finance Act 2019