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Policy Paper Published 9 Dec 2015 HM Revenue & Customs ↗ View on GOV.UK

Tax administration: civil sanctions for enablers of offshore tax evasion

This applies to individuals and businesses who deliberately assist taxpayers to hide assets, income and gains offshore.

▤ Verbatim text from source document

This legislation provides new civil penalties and naming provisions for those who have deliberately assisted taxpayers to hide assets and taxable income and gains outside of the UK, to evade their UK tax responsibilities.