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Deepfakes to Deletion Orders: Tackling technology enabled sexual offending in the Crime and Policing Act 2026
Sophie Tang
David Sleight, criminal litigation partner at Kingsley Napley, comments in an article published in PM Daily.
In the past, HMRC has encountered difficulties in prosecuting corporates for facilitating tax evasion because of the problem of attributing criminal liability to a company."
The new legislation has dispensed with the need to prove that the ‘controlling mind’ of a company (ie senior management) was aware that tax evasion had been facilitated. All that now needs to be demonstrated is that a tax evasion offence has been facilitated by a person associated with a company (eg an employee or agent) and that the company failed to prevent it."
Article first published on 29 September 2017.
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