Draft legislation 바카라 사이트 failure to comply with a stop notice (accessible version)
Updated 23 November 2023
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1. Promoters of tax avoidance: failure to comply with stop notice etc
(1) In FA 2014, before section 278 (but after the italic heading) insert바카라 사이트
바카라 사이트277A Offences relating to stop notices
(1) A person who, without reasonable excuse, fails to comply with a duty imposed under section 236B(1) is guilty of an offence.
(2) The recipient of a stop notice (바카라 사이트R바카라 사이트) is guilty of an offence if 바카라 사이트 (a) R fails, without reasonable excuse, to comply with a duty imposed under section 236B(3)(a), (4)(a) or (5)(a) to give a copy of the notice to another person (바카라 사이트P바카라 사이트), (b) P subsequently fails to comply with a duty imposed under section 236B(1) in relation to the notice, and (c) at the time of P바카라 사이트s failure the stop notice continues to have effect in relation to R.
(3) For the purposes of this section 바카라 사이트 (a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person바카라 사이트s control, (b) if the person relies on any other person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the failure, (c) if the person had a reasonable excuse for the failure but the excuse has ceased, the person is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased, and (d) reliance on legal advice is to be taken automatically not to constitute a reasonable excuse where the person is a monitored promoter if either 바카라 사이트 (i) the advice was not based on a full and accurate description of the facts, or (ii) the conclusions in the advice that the person relied on were unreasonable.
277B Offences relating to stop notices by bodies corporate etc
(1) If an offence under section 277A committed by a body corporate is shown 바카라 사이트 (a) to have been committed with the consent or connivance of an officer, or (b) to be attributable to neglect on the part of an officer, the officer (as well as the body corporate) is guilty of the offence and liable to be proceeded against and punished accordingly.
(2) Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and omissions of a member in connection with the member바카라 사이트s functions of management as if the member were an officer of the body corporate.
(3) If an offence under section 277A committed by a partnership or a Scottish partnership is shown 바카라 사이트 (a) to have been committed with the consent or connivance of a partner, or (b) to be attributable to neglect on the part of a partner, the partner (as well as the partnership) is guilty of the offence and liable to be proceeded against and punished accordingly.
(4) In subsection (3), 바카라 사이트partner바카라 사이트 includes a person purporting to act as a partner. (5) In this section, 바카라 사이트officer바카라 사이트, in relation to a body corporate, means 바카라 사이트 (a) a director, manager, secretary or similar officer of the body corporate, or a person purporting to act in such a capacity, or (b) a shadow director within the meaning of section 251 of the Companies Act 2006.바카라 사이트
(2) In section 280(1) of FA 2014 (penalties for offences), after 바카라 사이트section바카라 사이트 insert 바카라 사이트277A,바카라 사이트. (3) The offence under section 277A(1) of FA 2014 (as inserted by subsection (1)) applies in relation to a failure to comply that occurs on or after the date on which this Act is passed. (4) The offence under section 277A(2) of FA 2014 (as inserted by subsection (1)) applies in relation to duties under section 236B(3)(a), (4)(a) or (5)(a) arising on or after the date on which this Act is passed. (5) In section 236B(7) of FA 2014 (effect of stop notices), for 바카라 사이트(5)(b)바카라 사이트 substitute 바카라 사이트(5)(a)바카라 사이트.