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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.  

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"They have detailed knowledge of landed estates and also offer a very personal service."
Chambers UK, 2016
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