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Legal Update

The new corporate offences of failing to prevent the facilitation of tax evasion and Deferred Prosecution Agreements

25 August 2017
Mayer Brown Legal Update
The reach of Deferred Prosecution Agreements ("DPAs") has been broadened to include the new offences of failing to prevent the facilitation of UK or foreign tax evasion – strengthening the DPA regime yet further as a weapon in the fight against corruption.

From 30 September 2017, it will be an offence under sections 45 and 46 of the Criminal Finances Act 2017 ("CFA17") if a company fails to prevent the facilitation of UK or foreign tax evasion respectively. These new offences have been added to Schedule 17 of the Crime and Courts Act 2013 ("CCA13") – therefore DPAs can now be offered in respect of these two offences.

Authors

  • Alistair Graham
    T +44 20 3130 3800
  • Chris Roberts
    Associate
    T +44 20 3130 3543
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