OFFSHORE account holders have been given a second tax 'amnesty', which offers a reduced penalty for the disclosure of unpaid tax.

The New Disclosure Opportunity (NDO) is being hailed a 'last chance saloon' for those with offshore bank accounts who have so far evaded tax liabilities.

According to Chris Oares, partner in Ernst & Young's controversy and risk management practice, HM Reven......for the full story register now for free or login below...