Chapter CH124200
Published date | 11 March 2016 |
Record Number | CH124200 |
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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