IS MLR required for foreign tax evasion

Without going into too many details, assume a client is UK resident, and completely compliant with UK taxation. However it is has come to light that he is also apparently liable to pay tax in a certain foreign country. The client refuses to file a tax return in the foreign country, and obviously does not pay the tax that would be due if he did so.

Is a MLR required to SOCA? Would it make a difference whether there is a DTA between the UK and the other country? Would it make a difference if the other country is a fanatical dictatorship or is a "Western" country? Would it make a difference if under the laws of the foreign country there would be a requirement to make an equivalent report?

I am asking strictly for the "legal" perspective, and whether a report is required to be made to SOCA, not to the foreign country.  I already know (in my opinion) what is the correct "moral" answer.

Comments
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Two answers

davidwinch |
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David, I thought...

George Attazder |
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Lilliput

davidwinch |
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dishonest?

aiwalters |
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Funnily enough

davidwinch |
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@ david winch

v k ratliff |

Definitions

davidwinch |
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Under the circumstances described...

frustratedwithhmrc |
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Wrong end of the stick?

davidwinch |
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SOCA must be inundated with inconsequential reports

frustratedwithhmrc |
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Deluged!

davidwinch |
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Footnote re reporting (a real case)

Hansa |
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Various points

davidwinch |
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Thanks Mr. Winch

Hansa |
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Reportable?

davidwinch |
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A crime outside the UK

DarrenHickman |

Crimes outside the UK

davidwinch |
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FATCA/FBAR

aiwalters |
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Errrmm

davidwinch |
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thanks David

aiwalters |
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Privilege

davidwinch |
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