Failure to Prevent the Facilitation of Tax Evasion

Description

In 2017 the introduction of a new offence of failure to prevent the facilitation of tax evasion follows the efforts by the UK government to strengthen measures relating to tax evasion and tax avoidance. 

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The Criminal Finances Act 2017 (“CFA”) introduced two new corporate offences:

a) Failure to prevent the facilitation of the evasion of UK tax ; and

b) Failure to prevent the facilitation of the evasion of foreign tax.

 

The purpose of the CFA is to hold companies criminally liable where they fail to prevent those who act for, or on their behalf, from criminally facilitating tax evasion. 

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This module provides training as to the nature of the offences, potential defences and includes a series of recommendations that firms can consider.

Learning Objectives

The course seeks to provide Learners with:

a) an introduction and outline of the offences of failure to prevent the facilitation of the evasion of UK tax and foreign tax;

b) A summary of relevant HMRC Guidance;

c) An introduction to the potential defences; and 

d) a series of recommendations for consideration by companies.

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Timing

The duration of this module is approximately 12 minutes. We have allocated up to 15 minutes for the assessment that follows the completed module.