Tax Evasion: The New UK Corporate Criminal Offences of Failure to Prevent the Criminal Facilitation of Tax Evasion

Journal
Adam, T.
United Kingdom
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article will describe the background to the introduction of two new corporate criminal offences of failing to prevent the facilitation of tax evasion, their operation, the scope/“reach” of the new laws, associated penalties and the available statutory defence.