Detail of outcome
This consultation response document summarises stakeholder views and comments on the government’s draft legislation and guidance for the new corporate offences of failure to prevent the criminal facilitation of tax evasion. The response document includes clauses for the new offences, which form part of the Criminal Finances Bill.
Also included is updated draft guidance on the offences, which will be finalised once the legislation has completed the Parliamentary process. During this time HMRC continues to welcome comments from stakeholders on the draft guidance and to discuss how HMRC can support them in preparing for the new offences.
This consultation ran from to
A consultation on draft legislation and guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion.
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.