DATA, OFFSHORE, GIFT AID RULES

摘要

Four consultations covering tackling offshore tax evasion, including plans to strengthen civil deterrents for offshore evaders, design of civil sanctions for enablers of offshore evasion; a new corporate criminal offence of failure to prevent facilitation of evasion; and a criminal offence for offshore evaders. Detail on how this will work in practice and call for feedback on the reasoning, structure and effect.