Blog
Private prosecutions – A route to justice for the charity sector
Sophie Tang
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.
26 September 2017
Business blogger and law student scoop prizes in 'fake news' debate
A business law blogger and a law student working with Alzheimer's disease sufferers were the joint winners of this year's Times Law Student Advocacy Competition.
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