New corporate offence - failing to prevent the facilitation of tax evasion now in force


A new corporate offence of failing to prevent the facilitation of tax evasion, which potentially imposes liability on employers as a result of their employees’ actions, comes into force on 30 September 2017. An employer may commit an offence under the Criminal Finances Act 2017 (CFA 2017) if it fails to prevent an employee, agent or any other person who is performing services for the organisation from criminally facilitating the evasion of tax, whether the tax is owed in the UK or in a foreign country.


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