Are You Prepared For The New Corporate Tax Evasion Offence?
Introduction
The corporate offence of "failing to prevent the facilitation of tax evasion" came into force on 30 September 2017. Now corporations must ensure that they have developed a plan for implementing "reasonable prevention procedures".
Offence
The offence, introduced under the Criminal Finances Act, makes corporations criminally liable in situations whereby:
There has been criminal evasion of UK or non-UK tax (by either an individual or a legal entity); an individual, acting on behalf of a corporation, facilitated the tax evasion; and the corporation did not have reasonable prevention procedures in place (or it is...
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