“The carrot or the stick” by Amit Puri, Director at Lancaster Knox, Head of the Tax Investigations & Disputes practice, and previous Senior Investigator and Offshore Tax Disclosures Team Leader at HMRC

Amit Puri examines HMRC’s Worldwide Disclosure Facility statistics and asks the question – where are we now?

Most tax practitioners will be aware the deadline for registering with HMRC to make a voluntary tax disclosure under the Requirement to Correct (RTC) provisions has long since passed. The RTC rules required any person with historic offshore tax irregularities as at 5 April 2017 and/or earlier to ‘correct’ them by 30 September 2018.

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