Anti Facilitation of Tax Evasion

£15.00 exc. VAT

This course covers the new corporate offence of failure to prevent the facilitation of tax evasion which is a new corporate criminal offence which came into force on 30th September 2017.

SKU: grp11 Categories: ,

This course covers the new corporate offence of failure to prevent the facilitation of tax evasion which is a new corporate criminal offence which came into force on 30th September 2017.
The legislation is The Criminal Finances Act 2017, and it was been introduced to ensure that organisations that meet the criteria for the act to be applied take necessary steps to ensure that they comply with the legislation.
Based on the UK Bribery Act 2010, the aim of the legislation is to overcome the difficulties in attributing criminal liability to corporates when its employees, contractors and other “associated persons” are seen to be facilitating tax evasion by a taxpayer who could include a customer or supplier.
Under this legislation, it is the corporate that is subject to prosecution without the need for prosecution of any individual.