Legislation and guidance for a corporate offence of failure to prevent the criminal facilitation of tax evasion

The new corporate offence aims to overcome the difficulties in attributing criminal liability to corporations for the criminal acts of those who act on their behalf. Whilst this consultation refers to the application of the new offence to “corporations”, the draft legislation refers to a “relevant body” to encompass the broad range of legal persons to which the new offence will apply.

The draft legislation is expected to be implemented in early 2017.

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