HM Revenue and Customs
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Tackling tax evasion: a new corporate offence of failure to prevent the criminal facilitation of tax evasion

A consultation on draft legislation and guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion.

This consultation considers draft legislation and guidance for the new corporate criminal offence of failure to prevent the criminal facilitation of tax evasion, as outlined in HMRC’s response document of 9 December 2015.

This consultation seeks stakeholder views to ensure that the offence is both effective at meeting the stated objectives, and not unduly burdensome.

Documents

Tackling tax evasion: legislation and guidance for a corporate offence of failure to prevent the criminal facilitation of tax evasion

PDF, 511KB, 59 pages

This file may not be suitable for users of assistive technology. Request a different format.

This consultation closes at 10 July 2016 11:45pm

Ways to respond

Email to: consult.nosafehavens@hmrc.gsi.gov.uk

Write to:

Jennifer Haslett
HMRC Centre for Offshore Evasion Strategy
Room 1C/26
100 Parliament Street
London SW1A 2BQ

 

Channel website: https://www.gov.uk/government/organisations/hm-revenue-customs

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