Methods employed to avoid the payment of income tax to HMRC are, and always have been, numerous and new avenues are always being explored by those seeking to avoid their financial obligations.

John Veale of Kangs Solicitors comments upon the legislation which creates the offence of income tax evasion and the potential penalties for failure to comply.

The Offence | Kangs Financial Offences Defence Solicitors

Section 106A (1) of the Taxes Management Act 1970 (‘the Act’) provides that:

  • a person commits an offence
  • if that person is knowingly concerned in
  • the fraudulent evasion of income tax
  • by that person or any other person

Penalties For Breach | Kangs Financial Penalties Advisory Solicitors

Section 106A(2) of the Act states that a person guilty of the offence is liable:

  • on summary conviction to a maximum twelve months imprisonment and or a fine not exceeding the statutory maximum,
  • on conviction on indictment to a maximum seven years imprisonment and or a fine.

The Sentencing Council Guidelines provide starting points ranging from:

  • a medium level Community Order for lesser culpability cases where amounts involved are less than twenty thousand pounds
  • to five and a half years custody for high culpability cases where amounts involved are between half a million and two million pounds.

How Can We Help? | Kangs White Collar Crime Defence Solicitors

Kangs Solicitors has a national reputation for defending clients facing criminal prosecutions of all types including the most complex fraud offences.

Our team is led by Hamraj Kang who is recognised as a leading expert in the field. He is one of only two solicitors nationally to be ranked as a ‘star individual’ for five consecutive years in the legal directory Chambers & Partners.

Other members of the team are ranked in the Legal 500 and also ranked in Chambers & Partners.

If you are in need of our expert help and advice please do not hesitate to contact our team through:

Hamraj Kang
hkang@kangssolicitors.co.uk
07976 258171 | 020 7936 6396 | 0121 449 9888

John Veale
jveale@kangssolicitors.co.uk
0121 449 9888 | 07989 521 210

Tim Thompson
tthompson@kangssolicitors.co.uk
020 7936 6396 | 0121 449 9888