Opinions

You are here

1 May 2018

The requirement to correct rule

The Finance (No. 2) Act 2017 contains provisions requiring disclosure of historic non-compliance to HMRC by 30 September 2018: the "requirement to correct" rule.  This is part of a range of legislation targeting offshore tax evasion.  

Download PDF

Pages

"Service and advice is exceptional"  
The Legal 500, 2017
×