Last year HMRC consulted on the legislation required to introduce the new corporate criminal offence of the failure by a company or partnership to prevent the criminal facilitation of tax evasion: see here (pdf). A further consultation paper was published yesterday, with revised legislation and guidance, for public comment: see here (pdf).
Monday, 18 April 2016
UK: new corporate offence - the failure to prevent the criminal facilitation of tax evasion - consultation on legislation and guidance
Last year HMRC consulted on the legislation required to introduce the new corporate criminal offence of the failure by a company or partnership to prevent the criminal facilitation of tax evasion: see here (pdf). A further consultation paper was published yesterday, with revised legislation and guidance, for public comment: see here (pdf).
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