Appropriate training and policies should be introduced, and regularly reviewed, to ensure staff are briefed on the detection, prevention and reporting of suspected tax evasion offences. In larger organisations, these training sessions should be formalised and documented. Businesses can, however, take some comfort that while all due diligence procedures should be tailored towards the risks of the facilitation offence, the government accepts there is scope for these to be incorporated into existing procedures, for example in relation to anti-money laundering and anti-bribery and corruption.
Finally, the government expects senior management to be visibly involved in the prevention procedures. We envisage that senior managers of large businesses will do so by way of delegation to a committee, in a manner that is reflective of the practice adopted to comply with the similar principle of “top-level commitment”, which is required by anti-bribery legislation.
The latest draft of the legislation and guidance is open for consultation until July 10. The new offence is expected to come into force later this year as part of the new Criminal Finances Act.
Aaron Stephens is partner and head of corporate crime, Kate Ison is senior associate in contentious tax, and Rebecca Wardle is associate in commercial dispute resolution at Berwin Leighton Paisner LLP
