Tax Evasion in UK Law
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UK Enacts New Offences of Corporate Facilitation of Tax Evasion
The Criminal Finances Act 2017 (the Act) will enter into force in the UK on September 30, 2017, creating new corporate criminal offences in respect of the facilitation of tax evasion. Adopting the ...
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Tackling Tax Evasion: New UK Strict Liability Corporate Criminal Offences
To engage businesses in the fight against tax evasion and dovetail with ongoing efforts to tackle corruption both nationally and internationally, the UK Government has committed to introduce a corp...
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UK HMRC Increases Focus on Combatting Tax Evasion
HM Revenue & Customs has provided a timely reminder of the need for organisations with a connection to the United Kingdom to review their prevention procedures regarding the failure to prevent the ...
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Corporate Criminal Offence: Failure to Prevent Facilitation of Tax Evasion
The Criminal Finance Act 2017 received Royal Assent on April 27, 2017, making its way onto the statute book before the halting of Parliamentary business ahead of this year’s general election. As we...
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New tax evasion facilitation offences in force 30 September 2017
Two new corporate criminal offences come into force on 30 September 2017. The new offences can make a company criminally liable if it fails to prevent the facilitation of UK or non-UK tax evasion b...
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Blog: Failure to Prevent Criminal Facilitation of Tax Evasion
The new UK “failure to prevent criminal facilitation of tax evasion” domestic and overseas offences will almost certainly become effective in or before September 2017. What does this mean for compa...
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House of Commons Library Briefing Paper: “Tax avoidance and tax evasion”
On 9 May 2019, the House of Commons Library published a lengthy report, “Tax avoidance and tax evasion” (the “Report”). The Report summarises some of the government’s key measures to tackle tax avo...
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Panama Papers prompt new UK tax evasion offences: top 10 concerns for professionals and corporates
The fallout from the Panama Papers continued with the publication of a further consultation by the UK Government on its proposed corporate tax evasion offence. The offence will introduce criminal ...
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New corporate offences of failing to prevent the facilitation of tax evasion
On 30 September 2017, the Criminal Finances Act 2017 (CFA) came into effect, introducing new criminal offences concerning the failure to prevent the facilitation of criminal tax evasion.
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Blog: A new UK corporate criminal offence: failure to prevent the facilitation of tax evasion
The UK’s tax authority, Her Majesty’s Revenue & Customs (HMRC), has just closed its consultation on a new corporate criminal offence: failure to take reasonable steps to prevent tax evasion.
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