Tax evasion offences

Tax evasion offences guidance:

1 Anti-tax evasion facilitation 1.1 For the purposes of this clause 1: 1.1.1 the expressions ‘Associated With’, ‘Prevention Procedures’, ‘UK Tax Evasion Offence’ and...

Precedents

Offence of cheating the public revenue The offence of cheating the public revenue is a common law offence triable only on indictment. This means that, where the public...

Practice Note

Civil investigation of tax fraud HMRC’s published policy in respect of tax fraud states that HMRC will seek to use a civil rather than criminal procedure wherever...

Practice Note

ARCHIVED: This archived Practice Note is not being maintained. It tracked the passage of the Bill through Parliament to its publication as an Act, and highlighted key...

Practice Note

Introduction The government’s strategy for tackling offshore tax evasion was initially set out in HMRC’s 2014 No Safe Havens and has been supplemented by HMRC’s No Safe...

Practice Note

The Criminal Finances Act 2017 (CFA 2017) introduced a corporate offence of failure to prevent facilitation of tax evasion, which came into force on 30 September 2017....

Practice Note

This Practice Note discusses the two ‘failure to prevent’ corporate criminal offences created by the Criminal Finances Act 2017 (CFA 2017): • CFA 2017, s 45 creates the...

Practice Note

Offence of fraudulent evasion of income tax Section 106A of the Taxes Management Act 1970 (TMA 1970) provides that a person commits an offence if they are knowingly...

Practice Note

Offence of fraudulent evasion of VAT It is an offence under section 72(1) of the Value Added Tax Act 1994 (VATA 1994) if any person is knowingly concerned in the taking...

Practice Note

FORTHCOMING CHANGE: Following a consultation by HMRC which ran from 19 February 2018 to 14 May 2018, the government has included legislation in the Finance Bill 2019 to...

Practice Note

Background to the strict liability offences for offshore tax evaders The government’s strategy for tackling offshore tax evasion was initially set out in HMRC’s 2014 No...

Practice Note

FORTHCOMING CHANGE: On 6 July 2018, draft legislation was published for inclusion in Finance Bill 2019 to extend the tax assessment time limit (during which HMRC may...

Practice Note