Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Management Act 1970 section 106G
Penalties for offences under sections 106B to 106D
Section 106G sets out the criminal penalties that apply when a person is convicted of an offshore tax offence under sections 106B, 106C or 106D — that is, failing to notify chargeability, failing to deliver a return, or making an inaccurate return involving offshore income, assets or activities.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.