HMRC's Offshore Evasion and Strategy Team has initiated its first consultation documents on tackling offshore tax evasion, which are open for comment until 31 October 2014.
The consultations are entitled:
- Tackling offshore tax evasion: A new criminal offence, and
- Tackling offshore tax evasion: Strengthening civil deterrents.
ACCA will be commenting on these consultations as appropriate. If you would like to forward any comments to us for consideration, please feel free to do so by email