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ESG Diligence: The Key To Sustainable M&A Transactions
AAB / Blog / Failure to Prevent Tax Evasion – A New Corporate Criminal Offence
BLOG10th Oct 2017
From 30th September 2017 a company or partnership (“a business”) will commit a criminal offence should it fail to prevent a person associated with it from facilitating tax evasion. There is no de-minimis level of trading below which compliance is not required.
Anyone performing services for or on behalf of the business is an associated person, such as an agent, intermediary, subcontractor or employee.
Therefore, this wide reaching legislation on tax evasion can cause a business to assume liability for the criminal facilitation acts of its employees, and persons associated with it, even where its leadership is unaware of the facilitation actions.
For more information, contact us here.
Find out more about tax investigations here.
How AAB can help you with
Corporate Tax covers a broad and complex area of tax legislation, so we provide a suitably broad and comprehensively experienced team to support your business with pragmatic, commercial advice. Businesses of all sizes and types, and across a wide range of sectors, benefit from our comprehensive corporate tax compliance and advisory service. We have exceptionally knowledgeable tax teams distributed across our offices, ready to support you with their wealth of experience and expertise. We can manage your global tax exposure with a coordinated response that saves you having to seek advice from separate advisors.
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