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Corporate criminal offence
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Corporate criminal offence
CORPORATE-CRIMINAL-OFFENCE
The new failure to prevent fraud offence: cheating the public revenue
Dominic Stuttaford
Dominic Stuttaford (Norton Rose Fulbright) considers the scope of a new ‘failure to prevent’ offence and how it differs from the existing corporate criminal offences.
CCO investigations: had the horse already bolted?
Jason Collins
Laura Ford
Jason Collins and Laura Ford (DLA Piper) take stock of the corporate criminal offence in view of recent statistics showing no charges to date and just nine live investigations.
The APPG on responsible tax: a dangerous approach
Craig Kirkham-Wilson
The APPG on responsible tax proposes criminally prosecuting tax advisers for avoidance planning. Craig Kirkham-Wilson (Simmons & Simmons) explains why the report is based on some misguided assumptions.
20 questions: HMRC’s civil and criminal powers
Constantine Christofi
Adam Craggs
A detailed guide by Adam Craggs and Constantine Christofi (RPC).
HMRC’s response to the rise of the enabler
Simon York CBE
Simon York (HMRC) explain how HMRC’s Fraud Investigation Service is leading the domestic and international response to tax evasion.
International tax cooperation with the EU post-Brexit
Jason Collins
Catherine Robins
Now that the Brexit transition period has ended, where does this leave the
UK’s administrative cooperation with other jursidictions, ask Jason Collins
and Catherine Robins (Pinsent Masons).
Key issues for in-house tax teams: a checklist
Mark Ellis
James Egert
Chris Holmes
Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.
HMRC’s response to the Covid-19 pandemic
Jason Collins
Andrew Sackey
HMRC is providing assistance where practicable and enforcement when necessary, write Andrew Sackey and Jason Collins (Pinsent Masons).
IR35: far from a fallow year
Mark Groom
What risks do private sector organisations now face if they engage a contractor they previously assessed to be deemed employed? Mark Groom (Deloitte) considers this and other issues that need addressing before the introduction of the IR35 reforms.
Contentious tax: quarterly review
Constantine Christofi
Adam Craggs
Your quarterly review of developments in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
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EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 26 September 2025
HMRC to restart direct recovery of tax debts
Tax agents legislation misses the target, says ICAEW
HMRC issue guidance on international employee earnings
Reserved investor funds: new technical note
CASES
Read all
T Pawar v HMRC
MBP Europe Ltd v HMRC
Circleplane Ltd v HMRC
Other cases that caught our eye: 26 September 2025
The Prudential Assurance Company Ltd v HMRC
IN BRIEF
Read all
More on s 455
What if HMRC win in Hotel la Tour?
Supreme Court in Prudential Assurance
The hidden costs of a cap on lifetime gifting
SDLT and the funding of a purchase by a partner
MOST READ
Read all
P Collingwood v HMRC
The hidden costs of a cap on lifetime gifting
The future of international tax reform
UK-Vietnam tax treaty updated
The Prudential Assurance Company Ltd v HMRC