Employers may have missed that the government has launched a consultation which proposes the introduction of a criminal offence for offshore tax evasion. On one level, this would not be surprising since the proposed criminal offence is aimed at individuals rather than companies. However, given that many organisations employ expatriate employees who often have income arising outside the UK, it is possible to envisage scenarios where employers could become embroiled in any action taken against their directors or employees, not least because the act of not reporting income under the proposals would be deemed as 'tax evasion'.
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