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Structure in gibraltar. when the inaccuracy relates to something that happened offshore, the penalty legislation is a little more aggressive. it says, "we don't like this at all." so the starting point goes up to 45%. gibraltar is what is called a category two territory, so it is the middle range of penalties, so it starts off at 45%. if you come forward without being asked about it, then you can reduce that penalty. the minimum you'll get it down to is 22.5%. so if our analysis is right, and i think this sort of seems to stack up with what's in the public domain, he did come forward voluntari...

An offshore structure in gibraltar. when the inaccuracy relates to something that happens offshore the penalty legislation are a little bit more aggressive. they'll say i don't like this at all. the starting point goes up to 45%. gibraltar is what's called a category two territory so it's the middle range of penalties. it starts off at 45%, if you come forward without being asked about it then you can reduce that penalty. the minimum you will get it down to is %22.5. if i announce it is right and i think this all seems to stack up with what's in the public domain, he did come forward voluntari...

Would've been 22.5%, the minimum level. slightly less then overly enthusiastic to get hmrc sorted and get the whole thing resolved. but they've got a good reduction. whoever was negotiating for him and dealing with hmrc, they've come outwith, given the circumstances i think a lot of people are commenting today not a bad outcome in penalty terms 30%. sport and for a full round up, from the bbc sport centre, here's lizzie greenwod—hughes. pressure is mounting for everton manager frank lampard after his side lost to fellow strugglers west ham. jarrod bowen scored both goals in the 2—nil win a...

Cooperative, otherwise the penalty would've been 22.5%, the minimum level. slightly less then overly enthusiastic to get hmrc sorted and get the whole thing resolved. but they've got a good reduction. whoever was negotiating for him and dealing with hmrc, they've come out with given the circumstances i think a lot of people are commenting today not a bad outcome in penalty terms 30%. tens of millions of people are on the move in china in preparation for the start of the lunar new year tomorrow. it's the first spring festival in china in four years without any covid travel restrictions, as mich...

Forward voluntarily, he was moderately cooperative, not 100% cooperative. otherwise the penalty would have been 22.5%, the minimum level. so he was slightly less than overly enthusiastic to get hmrc sorted and get the whole thing resolved, but they have got a good reduction. so whoever was negotiating for him and dealing with hmrc, they've come out with — given the circumstances, i think a lot of people are commenting today — not a bad outcome in penalty terms, at 30%. rebecca benneyworth there, and just to remind you, it is that time of yearfor to remind you, it is that time of year for p...