Market leading insight for tax experts
View online issue

A practical approach to the corporate criminal offence

Speed read

Businesses need to look closely at practical steps to take to identify areas of risk and put in place prevention procedures, as a defence against potential liability under the corporate criminal offence of failure to prevent the facilitation of tax evasion. This need has been thrown into sharper focus by a new test for the meaning of dishonesty

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
EDITOR'S PICKstar
Top