Finance Act 2015 - Administration and enforcement

Penalties for offshore matters: extended to inheritance tax and to the situation where the proceeds of non-compliance are hidden offshore, from a date to be appointed (expected to be April 2016).

Penalties for moving assets: new penalties where assets are moved from one territory to another in order to prevent the discovery of a loss of revenue by HMRC, from Royal Assent.

Employment intermediaries: procedural changes re penalties, from 6 April 2015.

Disclosure of Tax Avoidance Schemes (DOTAS): changes to information requirements and increased penalties, from Royal Assent.

Promoters of tax avoidance schemes: HMRC enabled to issue conduct notices to a broader range of connected persons, and various other amendments, from date of Royal Assent.

Group relief and accelerated payments: amendments to FA 2014 legislation on accelerated payments of tax to deal with interaction with group relief, from Royal Assent.