Henry Brown & Co Chartered Accountants
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26 Portland Road · Kilmarnock · Ayrshire · KA1 2EB | Call us on: +44 1563 522308

New tax offence will be a game changer

13-06-2017

Paul Marshall of Brodies' corporate crime and investigations team looks ahead to the government’s proposed new tax offence in the Criminal Finances Act 2017. He explains that the new offence will make a business guilty as a result of the criminal conduct of its employees and others who act on its behalf. Where an individual facilitates tax evasion, the business will be guilty of failing to prevent that facilitation unless it can demonstrate that, at the time of the employee's conduct, it had procedures in place to prevent facilitation.

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