There are two corporate criminal offences of failure to prevent the facilitation of tax evasion created by sections 45 and 46 of the Criminal Finances Act 2017 (CFA 2017). They are:
CFA 2017, s 45 offence of failing to prevent the facilitation of a UK tax evasion offence(s) (UK tax evasion facilitation offence)
CFA 2017, s 46 offence of failing to prevent the facilitation of a foreign tax evasion offence(s) (foreign tax evasion facilitation offence)
Both are strict liability offences, subject to a ‘reasonable procedures’ defence available to those who can prove that they have maintained reasonable procedures intended to prevent the facilitation of the underlying tax evasion offences. Further to providing some background, this Practice Note sets out the elements of the two offences as well as the defences created by CFA 2017.
See Practice Note: Failure to prevent the criminal facilitation of tax evasion—the offences.
This offence (section 7 of the Bribery Act 2010 (BA 2010)) applies to commercial organisations only.
It...
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