Closed consultation

Tackling offshore tax evasion: A new criminal offence

• From: HM Revenue & Customs and The Rt Hon David Gauke
• Published: 19 August 2014

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

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Summary

HMRC is seeking views on a new strict liability criminal offence of failing to declare taxable offshore income and gains.

This consultation ran from
9:30am on 19 August 2014 to 5pm on 31 October 2014

Consultation description

The Government has announced its intention to introduce a new strict liability criminal offence. This consultation seeks views on the design of this offence.

HMRC would be interested to hear from tax and legal professionals, and those involved in offshore investments, including taxpayers who may be affected by the new offence.

This consultation takes forward HMRC’s strategy for tackling offshore evasion, No Safe Havens. An update on this strategy was published in April 2014.

Documents

Tackling offshore tax evasion: A new criminal offence

PDF, 327 KB, 32 pages

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Published 19 August 2014