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TAX EVASION: Avoiding liability under the Criminal Finances Act

07 November 2017  

Dominic Stuttaford and Amanda Sanders discuss the procedures employers need to put in place following new legislation which makes it a criminal offence not to stop employees or contractors from facilitating tax evasion

The Criminal Finances Act 2017 (the Act) came into force on 30 September 2017. It introduces new corporate criminal offences of failing to prevent an employee, agent or any other person who is performing services for the organisation from criminally facilitating tax evasion, whether the tax is owed in the UK or a foreign country. The new offences do not alter what is criminal, but change who can be held to account for the acts. Employers may therefore find themselves liable and need to assess how they will deal with the new offences.


Last modified on 10 November 2017