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FAILURE-TO-PREVENT-EVASION


Fraud: the next ‘failure to prevent’ frontier premium
Card image Nicholas Gardner
Card image Ruby Hamid
The new fraud offence is a notable expansion of the failure to prevent (FTP) model creating corporate criminal liability. Ruby Hamid and Nicholas Gardner (Ashurst) examine actions for companies, and compare the rules with the existing FTP offences for bribery and tax evasion.
15 October 2025
Criminal Finances Act 2017 and the franchise sector

Franchising: a risky business?

5 February 2020
The corporate criminal offences: two years on premium
Card image Oliver Pumfrey
Most companies are simply not taking the necessary actions to ensure they have reasonable prevention procedures in place, writes Oliver Pumfrey (FTI Consulting).
15 October 2019
Q&A: Consultations on tackling offshore evasion
Card image Jason Collins
Card image Fiona Fernie

HMRC has proposed new measures to tackle offshore evasion, including a criminal offence for corporates and a strict liability offence for those who fail to declare offshore income and gains. Jason Collins and Fiona Fernie (Pinsent Mason) examine the detail. 

22 July 2015
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Mainpay Ltd v HMRC
15 October 2025
IN BRIEFRSS Read all
Taking cover
15 October 2025
More on s 455
15 October 2025 / Peter Vaines
MOST READ Read all
Jumpman Gaming Ltd v HMRC
2 October 2025
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