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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 to
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.
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