Anti-facilitation of tax evasion

21 July 2017


By autumn 2017, it is expected that it will be a criminal offence if a business fails to prevent its employees or any person associated with it from facilitating tax evasion.


Pinsent Masons, employment law experts, write that the offence applies to all businesses, wherever located, in respect of the facilitation of UK tax evasion. It also applies to businesses with a connection to the UK in respect of the facilitation of non-UK tax evasion.  Businesses need to start considering the implications of this new offence and what action they need to take to minimise their risk of exposure.


Pinsent Masons has produced a useful document which explains how the offence operates: Six steps to compliance for your business.