Tackling tax evasion: a new corporate offence of failure to prevent the criminal facilitation of tax evasion
A consultation on draft legislation and guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion.
Opened
17 Apr 2016
Closed
10 Jul 2016
▤ Verbatim text from source document
This consultation considers draft legislation and guidance for the new corporate criminal offence of failure to prevent the criminal facilitation of tax evasion, as outlined in HMRC’s response document of 9 December 2015.
This consultation seeks stakeholder views to ensure that the offence is both effective at meeting the stated objectives, and not unduly burdensome.