Policy paper

Increased civil sanctions for offshore tax evaders

This applies to those with income or gains arising or transferred offshore who evade their UK tax responsibilities.

Documents

Draft clause 68

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Draft explanatory notes clause 68

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Draft clause 69

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Draft explanatory notes clause 69

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Details

This legislation strengthens existing civil sanctions and introduces a new asset-based penalty for those who evade their UK tax responsibilities using offshore transfers and structures.

Published 9 December 2015