Policy paper

Tax administration: civil sanctions for enablers of offshore tax evasion

This applies to individuals and businesses who deliberately assist taxpayers to hide assets, income and gains offshore.

Documents

Draft clause 67

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Draft explanatory notes clause 67

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Details

This legislation provides new civil penalties and naming provisions for those who have deliberately assisted taxpayers to hide assets and taxable income and gains outside of the UK, to evade their UK tax responsibilities.

Updates to this page

Published 9 December 2015

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