- February 7, 2020
Corporate tax evasion: what does ‘reasonable procedures’ mean in practice?
More than two years after the Criminal Finances Act (CFA) received royal assent, HM Revenue & Customs (HMRC) has opened investigations under the Corporate Criminal Offence of failing to prevent tax evasion (‘Failure to Prevent Offence’). Despite the deadline for implementing the CFA having long passed, an IPSOS Mori survey showed a concerning lack of … Continue reading Corporate tax evasion: what does ‘reasonable procedures’ mean in practice? →