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UK: Tackling tax evasion – a new corporate offence of failure to prevent the criminal facilitation of tax evasion
18 Apr 2016
18 Apr 2016
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.
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