Out-Law: A strict liability offence for those evading UK tax by not declaring overseas
income and gains will apply to income and gains in all overseas jurisdictions
and not, as was originally proposed, just income and gains concealed in states
which have not signed up to the Common Reporting Standard (CRS).
Full story: http://www.out-law.com/en/articles/2015/july/strict-liability-offence-for-offshore-tax-evasion-will-apply-to-all-jurisdictions/