Corporate Criminal Offences - Business Planning Guide

Advisory, Tax

Since 30 September 2017 it has been possible for companies and partnerships to face prosecution for facilitating tax evasion. Tax evasion and the facilitation of tax evasion are already criminal offences; however, it had historically been difficult to attribute criminal liability to a corporation where such instances occur. Going forward, it is the corporate that will be subject to prosecution without the need for prosecution of any individual with successful prosecutions potentially leading to unlimited fines, public record of the conviction and significant reputational damage.

This guide sets out the scope of the new offence and explains the practical steps that businesses should consider taking to protect themselves against criminal liability.

Our guide covers:

  • Risk Assessment
  • Risk-Based Prevention Procedures
  • Top Level Commitment
  • Due Diligence
  • Communication & Training
  • Monitoring & Review
  • Case Studies

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Advisory, Tax