Tax investigations

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• Account freezing and account forfeiture orders: New enforcement tools enable authorities to freeze and recover proceeds of crime

  Article

  Submitted: 06 March 2018

  In this article we examine a new power which allows UK enforcement authorities for the first time to freeze and forfeit “money” in bank accounts in summary proceedings.

• Account forfeiture orders and Unexplained Wealth Orders: Powerful new weapons to aid the recovery of the proceeds of crime

  Article

  Submitted: 26 February 2018

  In this article we examine Unexplained Wealth Orders and bank account forfeiture, powerful new enforcement tools recently inserted into the Proceeds of Crime Act.

• Court of Appeal endorses ENRC on when criminal proceedings are in contemplation

  Article

  Submitted: 20 February 2018

  The Criminal Court of Appeal considered a claim for litigation privilege over documents generated when matters were still at an investigatory stage, agreeing with the analysis in ENRC as to when a criminal prosecution can be said to be in reasonable contemplation.

• Litigation privilege upheld in tax investigation case

  Article

  Submitted: 08 February 2018

  ​In Bilta v RBS the court held that notes of interviews made in the course of an investigation were covered by litigation privilege. How did this case differ from SFO v ENRC?

• Crime, fraud and investigations 2018: FCA thematic review

  Article

  Submitted: 03 January 2018

  The introduction of new offences of failing to prevent the facilitation of tax evasion may trigger the FCA to examine institutions’ controls.

• Tax evasion facilitation - the new front in financial crime compliance risk

  Article

  Submitted: 23 October 2017

  What do compliance departments need to be doing about the two new offences of failing to prevent the facilitation of tax evasion?

• HMRC issues guidance on self reporting new offences

  Article

  Submitted: 06 October 2017

  ​HMRC has published guidance on self reporting for companies that have failed to prevent associated persons from facilitating the evasion of taxes.

• The new corporate offence of failure to prevent tax evasion

  Article

  Last Reviewed: 28 April 2017 / Submitted: 18 October 2016

  The Government has published draft legislation in the Criminal Finances Bill and updated draft guidance on the scope of the new offence of failure to prevent the criminal facilitation of tax evasion.

• Criminal Finances Bill receives Royal Assent

  Article

  Submitted: 28 April 2017

  The provisions introducing the new corporate offence of failing to prevent tax evasion received Royal Assent on Thursday 27th April 2017, though an implementation date is still awaited.

• UK property and public procurement: A register of beneficial owners of overseas entities

  Article

  Submitted: 12 April 2017

  Proposals would see overseas entities required to disclose or dispose in relation to UK property.

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