The CIOT has published an overview of the new offence to help members understand what they need to do to comply. The offence comes into force on 30 September 2017.
Representatives from the CIOT attended the recent meetings of the CFE in Warsaw in September. The meetings that were held were those of the General Assembly, the Fiscal Committee and the Professional Affairs Committee.
A summary of the new sanctions directed at enablers of offshore tax evasion and non-compliance