Blog
The End of Leasehold Flats? A Breakdown of the Draft Commonhold and Leasehold Bill
Úna Campbell
6 October 2017
Extradition: The Divisional Court has refused to extradite alleged génocidaires to Rwanda--will a domestic prosecution follow?
The Divisional Court has dismissed the appeal of the Government of Rwanda in the high-profile extradition proceedings against five alleged génocidaires in the case of Rwanda v Nteziryayo and ors. The men will not be extradited to Rwanda to stand trial for genocide and it now appears that, if they are to be tried at all, it must be in the UK.
2 October 2017
Will the new corporate offence of failure to prevent tax evasion and enhanced international tax transparency change the landscape for tax investigations?
The 30 September 2017 is an important date for HMRC and its “relentless” clampdown on global tax evasion.
2 October 2017
Failure to prevent tax evasion? Responsibility shifted from HMRC onto companies
In the aftermath of the Panama Papers scandal, MPs from the Public Accounts Committee provided a damning indictment of HMRC’s performance in tackling tax evasion. With losses from tax fraud at a staggering £16 billion and a tax gap of £32 million, HMRC faced fierce criticism for letting “big multinationals off the hook” and leaving “an impression that the rich can get away with tax fraud.”
2 October 2017
Holding Corporates to Account: Criminal Liability for Failure to Prevent Facilitation of Tax Evasion
30 September 2017 marks a major milestone in HMRC’s commitment to be “relentless in its crackdown on tax evasion and avoidance”. From this date companies can be held to account for failing to prevent the facilitation of tax evasion by an associated person – at home or abroad – unless it can prove that it had reasonable prevention procedures in place, or that it was unreasonable to expect it to have such procedures.
28 September 2017
Corporate Crime Q&A: The new corporate offence of failure to prevent tax evasion
On September 30th 2017, a new corporate offence of failing to prevent the facilitation of tax evasion in the UK and overseas comes into force. Companies or partnerships who fail to have reasonable prevention procedures in place could find themselves subject to criminal prosecution.
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