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.
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