People who avoid paying tax by stashing their money abroad could face a jail term under a new government clampdown.
Chancellor George Osborne is consulting on the creation of a new criminal offence to make it easier to prosecute British citizens who hold undisclosed money in offshore accounts.
The changes would give HM Revenue & Customs the power to prosecute people who do not declare their foreign income, even if they do not deliberately intend to avoid payment.
More top news
Sheridan Smith won a standing ovation as she returned to the West End stage after claims she was 'drunk' during a performance.
The 'Let Our Kids Be Kids' campaign wants parents to keep their children off school saying they are "over-tested and over-worked".
Nicky Morgan is expected to defend the proposal when she fields questions at the National Association of Head Teachers' annual conference.