Het Britse ministerie van Financiën stelt aanscherping van de wet voor, onder andere om facilitators civielrechtelijk te kunnen aanspreken

HMRC (Her Majesty’s Revenues and Customs), het Britse Ministerie van Financiën, heeft een nieuwe reeks wettelijke maatregelen voorgesteld, om bedrijven en personen die via artificiële constructies winsten en verplaatsen en zo belastingen ontduiken, harder te kunnen aanpakken.

Belastingontduikers, zowel individuen als bedrijven, kunnen rekenen op strafrechtelijke vervolging, terwijl facilitators civielrechtelijk aangesproken zullen worden:

Those who do not pay the tax due on income or gains which arise outside of the UK have a real impact on honest taxpayers. They deprive the government of much needed funds to run public services and place a greater burden on the vast majority of people who pay their fair share of tax.

This measure introduces 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. The penalty only applies where (i) the enabler’s behaviour was deliberate; and (ii) the evader has received a penalty relating to offshore tax non-compliance, either through deliberate behaviour or because they failed to take reasonable care. The penalty for the enabler can be up to 100% of the tax evaded.

These new sanctions will allow HMRC to tackle for the first time, in a consistent way and using civil rather than criminal sanctions, those who aid and abet tax evasion. This is a valuable tool which will provide a strong deterrent effect against enabling non-compliance.

https://www.gov.uk/government/publications/tax-administration-civil-sanctions-for-enablers-of-offshore-tax-evasion/tax-administration-civil-sanctions-for-enablers-of-offshore-tax-evasion
Ook op:

http://www.accountingweb.co.uk/article/hmrc-reveals-draft-anti-abuse-legislation/594007?

Voorgestelde wettelijke bepaling:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/483489/Draft_clause_67_-_1.pdf