Richard Cory, Professional Support Lawyer at Clifford Chance, gives us his thoughts on what the penalties for non-compliance with the new disclosure rules might be
Richard Cory Professional Support Lawyer at Clifford Chance gives us his thoughts on what the penalties for non-compliance with the new disclosure rules might be
What are the legal penalties for non-compliance with the new regime for disclosure of tax avoidance schemes in the Finance Act 2004 (FA 2004) Part 7?1 A tax practitioner's first reaction would be to look at the provisions of FA 2004 s 315 which sets out the penalties for non-compliance. As there is no reference elsewhere in the disclosure rules (or in the Inland Revenue guidance materials) to any other legal sanction for non-compliance Parliament appears to...
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Richard Cory, Professional Support Lawyer at Clifford Chance, gives us his thoughts on what the penalties for non-compliance with the new disclosure rules might be
Richard Cory Professional Support Lawyer at Clifford Chance gives us his thoughts on what the penalties for non-compliance with the new disclosure rules might be
What are the legal penalties for non-compliance with the new regime for disclosure of tax avoidance schemes in the Finance Act 2004 (FA 2004) Part 7?1 A tax practitioner's first reaction would be to look at the provisions of FA 2004 s 315 which sets out the penalties for non-compliance. As there is no reference elsewhere in the disclosure rules (or in the Inland Revenue guidance materials) to any other legal sanction for non-compliance Parliament appears to...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
