Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Post-pandemic corporate criminal tax evasion offences and investigations in the post-pandemic economy

10 November 2020 / Waqar Shah , James Watson , Emily Wright
Issue: 4768 / Categories: Comment & Analysis
Time for a spring clean

Key points

  • The corporate criminal tax evasion offences legislation came into force in 2017.
  • Businesses should review their reasonable prevention procedures to take into account Covid-19 working changes.
  • HMRC is under pressure to recoup some of the money handed out during the pandemic which is leading to increased investigation activity.
  • Will recently redundant employees be likely to become whistle-blowers against their former employers?
  • More scrutiny is likely from HMRC so companies should ensure their affairs are in order.

The government has a difficult balancing act to perform with the competing interests of the nation’s health and wealth. The UK’s financial health has not quite reached intensive care but it needs a sustained period of treatment and recuperation. Central to this is HMRC which will be called and relied on to collect the tax revenue required for the UK economy to grow again.

After a summer of constructing and...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon