FIN.

Failure to prevent tax evasion offences taking effect in September.

The first commencement order under the Criminal Finances Act 2017 has been made. It brings the corporate offences of failure to prevent facilitation of tax evasion into force on 30 September. The provision enabling guidance on the offence to be made is in effect from 17 July (but the guidance still needs to be made and approved).

Emma Radmore