Four consultation papers were published today by
HMRC under the title of 'Tackling offshore evasion': see
here. One of these papers seeks views on a new corporate criminal offence - the failure by a company or partnership to prevent the facilitation of tax evasion - and is available
here (
pdf). This new offence is modelled on one of the criminal offences introduced by the
Bribery Act 2010: the
failure by a commercial organisation to prevent bribery.
No comments:
Post a Comment