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Facilitation of evasion offence

26 April 2016
Issue: 4547 / Categories: News

New corporate offence.

Draft legislation and guidance are the latest aspects for consultation of the new corporate criminal offence of failure to prevent the criminal facilitation of tax evasion.

The aim of the consultation is to ensure that the offence is effective and not unduly burdensome. It is not seeking comments on the policy, which was the subject of earlier consultation.

Respondents to the draft legislation published last December said that it would be clearer if the elements of the offence relating to a UK tax fraud and those relating to an overseas tax fraud were made into separate offences, though both rely on many of the same definitions. The latest document includes alternative draft legislation to take this into account so that respondents can decide which form of drafting offers the greater clarity.

Comments should be emailed by 10 July 2016.

Issue: 4547 / Categories: News
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