Chapter CH124200

Published date11 March 2016
Record NumberCH124200

Sch20/FA16 applies a penalty on a person who has encouraged, assisted or otherwise facilitated another person to carry out offshore tax evasion or non-compliance where the tax at stake is income tax, capital gains tax or inheritance tax.

This guidance will help you

  • determine when a penalty for enablers of offshore tax evasion or non-compliance is payable, see CH124300,
  • calculate the penalty due, see CH124600,
  • process the penalty, see CH124700, and
  • deal with appeals against the penalty, see CH124800.

We can also reduce a...

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