The UK tax authority wants to press criminal charges on individuals making reckless, untrue statements about direct tax matters, without having to prove dishonesty.
Legislation proposed by His Majesty’s Revenue and Customs would align the legal framework with existing offenses in indirect tax. The tax authority opened a consultation on the proposal Tuesday.
“The new offence proposed in this consultation will apply equally to any agent who recklessly makes a statement or declaration to HMRC in relation to a direct tax matter,” according to the tax authority.
Under current law, individuals who make untrue statements or submit untrue or ...
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