Corporate tax evasion offences - what you need to know

Sophie Brookes, partner and professional support lawyer at Gateley plc, outlines the two new corporate tax evasion offences forming part of the Criminal Finances Act 2017, which make organisations liable for failing to prevent employees or agents from facilitating tax evasion

Two new corporate offences relating to the facilitation of tax evasion were recently introduced via the Criminal Finances Act 2017. These offences apply to companies, partnerships and LLPs and cover the facilitation of tax evasion both in the UK and overseas. The new offences echo the existing ones relating to acts of bribery, so an organisation will be liable if it fails to prevent any of its 'associated persons' (which includes employees and agents) from facilitating tax evasion.

To be liable for one of the new offences, a three stage process must be satisfied:

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