55% of FTSE 100 companies do not mention how they are managing the risks of tax evasion in their published documents, according to research carried out by Pinsent Masons. This could indicate that companies are not taking the corporate criminal offences of failing to prevent the facilitation of tax evasion as seriously as they should be. It takes only one rogue employee to create criminal liability for the company. With HMRC taking an increasingly aggressive approach towards businesses that may be connected to tax evasion in any way, and potentially gearing up for the first prosecutions, this is a high-risk strategy.