Tackling offshore evasion
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Detail of outcome
Tackling offshore tax evasion: Civil sanctions for enablers of offshore evasion
This document responds to the consultation paper of the same name, which was published on 16 July 2015. Public consultation closed on 8 October. The document includes draft legislation for further consultation.
Tackling offshore tax evasion: A new criminal offence for offshore evaders
This document responds to the consultation paper of the same name, which was published on 16 July 2015. Public consultation closed on 8 October. An earlier consultation document was published in August 2014. This response document includes draft legislation for further consultation.
Tackling offshore tax evasion: A new corporate criminal offence of failure to prevent the facilitation of evasion
This document responds to the consultation paper of the same name, which was published on 16 July 2015. Public consultation closed on 8 October. The document includes draft legislation for further consultation.
Tackling offshore tax evasion: Strengthening civil deterrents for offshore evaders
This document responds to the consultation paper of the same name, which was published on 16 July 2015. Public consultation closed on 8 October. The document includes draft legislation for further consultation.
Original consultation
Consultation description
The government announced four consultations as part of its publication Tackling Evasion and Avoidance. These take forward HMRC’s strategy for tackling offshore evasion, No Safe Havens. An update on this strategy was published in April 2014.
The four consultations are:
Tackling offshore tax evasion: Strengthening civil deterrents for offshore evaders
This consultation seeks views on the options to further strengthen civil deterrents for tax evaders.
Tackling offshore tax evasion: Civil sanctions for enablers of offshore evasion
This consultation seeks views on the design of civil sanctions to tackle enablers of offshore evasion.
Tackling offshore tax evasion: A new corporate criminal offence of failure to prevent the facilitation of evasion
The government announced its intention to introduce a new corporate criminal offence for failure to prevent tax evasion. This consultation seeks views on the design and potential impacts of the offence.
Tackling offshore tax evasion: A new criminal offence for offshore evaders
The government has confirmed its intention to introduce a new criminal offence for tax evaders. This consultation seeks further views on the design of the offence and provides responses to the first consultation on this offence, which took place in Autumn 2014.
These consultations give further detail on how the options above will work in practice and seek feedback on their reasoning, structure and effect. HMRC would be interested to hear from tax and legal professionals, and those involved in offshore investments, including those who may be affected by the new proposals.
When responding, please make it clear which of the consultations you are responding to.
Documents
Updates to this page
Published 16 July 2015Last updated 9 December 2015 + show all updates
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Added summary of responses for the 4 consultations
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First published.