The following Corporate Crime Q&A produced in partnership with James Brockhurst of Forsters LLP provides comprehensive and up to date legal information covering:
This Q&A is based on the draft Criminal Finances Bill (CFB) 2017 as at 23 April 2017, at which point it had not received Royal Assent. For information on the current stage of the Bill in Parliament, see Practice Note: Criminal Finances Act 2017—progress through Parliament [Archived]. Relevant Bill documents can be accessed via the Parliament website here.
The two offences are (i) the domestic and (ii) the foreign tax evasion offences. Both offences have three steps that apply, which require that:
there is tax evasion by a taxpayer
the criminal facilitation of the tax evasion by an 'associated person' of the relevant body who is acting in that capacity. This requires deliberate intent to commit the offence—negligent or careless actions resulting in tax evasion will not be caught, and
the relevant body failed to prevent its representative from committing the criminal facilitation act at step 2.
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