25 Penalty for evasion
Finance Act 2003 (2003 c 14) | Legislation

The penalties

25  Penalty for evasion

(1)     In any case where—

(a)     a person engages in any conduct for the purpose of evading any relevant tax or duty, and

(b)     his conduct involves dishonesty (whether or not such as to give rise to any criminal liability),

that person is liable to a penalty of an amount equal to the amount of the tax or duty evaded or, as the case may be, sought to be evaded.

(2)     Subsection (1) is subject to the following provisions

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