31 janvier 2011
UK New penalties to tackle offshore tax evasion
HM Revenue & Customs (HMRC) has announced new penalties for offshore non-compliance. HM Revenue & Customs (HMRC) Tribune sur le Royaume Uni These new penalties come into force from 6 April 2011 and apply to Income Tax and Capital Gains Tax. The first Self Assessment returns affected will be for the 2011-12 tax year, with paper returns due to be filed by 31 October 2012, and electronic returns by 31 January 2013. The legislation can be found in Schedule 10 of Finance Act 2010. How it works...