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There is no legal definition of 鈥榙eliberate鈥�. Dictionary definition of deliberate is intentional or planned. Tribunals have found that deliberately means intentionally or knowingly.听

Deliberate behaviour is when a person:听

Deliberate acts are done consciously. The decision maker (DM) must establish the behaviour and have sufficiently strong evidence to demonstrate that the behaviour was deliberate.听

The case most often referred to in tribunal decisions when determining the definition of deliberate behaviour is听听

鈥淚n our [the Tribunal鈥檚] view, a deliberate inaccuracy occurs when a taxpayer knowingly provides HMRC with a document that contains an error with the intention that HMRC should rely upon it as an accurate document. This is a subjective test. The question is not whether a reasonable taxpayer might have made the same error or even whether this taxpayer failed to take all reasonable steps to ensure that the return was accurate. It is a question of the knowledge and intention of the particular taxpayer at the time.鈥�听

The burden of proof lies on HMRC to show that deliberate behaviour has occurred, and that evidence must meet the evidential standard required by the tribunal or courts.听

Deliberate behaviour does not only involve 鈥榙eliberately acting鈥�,听it also covers 鈥榙eliberately failing to act鈥�.听

The case of听, the lawyer should reasonably have known his clients were involved in money laundering but chose to turn听a blind eye. 鈥疓riffiths was sentenced to 15 months in prison for failing to report suspicions as required under section 330(1) Proceeds of Crime Act 2002 (POCA)听(reduced to 6 months on appeal).听

Another example is in the case of听 the relevant persons, in a money service business (MSB) were convicted under section 330听POCA for failing to file听suspicious activity reports (SARs).听

鈥�鈥�knowing, suspecting or having reasonable grounds for suspecting that WILLIAM ANTHONY GURIE (their customer) was engaged in money laundering鈥�.听

In both cases, given their training and capability to perform in a key role, the lawyer (a professional in supervised authority) and the relevant persons, should have suspected and therefore filed a SAR.听

The case of鈥� the court applied the meaning of 鈥榳ilful neglect鈥� (as set out in鈥�R v Sheppard [1981] A.C. 394) to an offence contrary to鈥�. The court stated that the term 鈥榳ilfully鈥� means鈥�deliberately refraining from acting or refraining from acting because of not caring whether action was required or not.鈥�听

In conclusion, 颈迟鈥檚 not just about the business/person deliberately acting in a certain way, therefore they鈥�did听know鈥痓etter; failing to properly implement anti-money laundering controls when the business鈥�should听have known鈥痓etter can also be classed as deliberate. This is particularly the case for fit and proper sectors (MSBs and trust or company service providers (TCSPs), where we test their training and capability to perform in a key role.听