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送信済み: 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.
送信済み: 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?
送信済み: 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?
送信済み: 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.
最終レビュー: 28 April 2017 / 送信済み: 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The Government has published draft legislation in the Criminal Finances Bill and updated draft guidance on the scope of the new offence of failure to prevent the criminal facilitation of tax evasion.
送信済み: 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.
送信済み: 12 April 2017
Proposals would see overseas entities required to disclose or dispose in relation to UK property.
送信済み: 08 March 2017
Simmons & Simmons' expert commentary on those tax aspects of the 2017 UK Budget, released on 08 March 2017, which are of particular interest to the business community.
最終レビュー: 13 January 2017 / 送信済み: 05 January 2017
A consultation is expected in early 2017 on a broad new form of corporate criminal liability, which will elevate the importance of compliance programmes.
送信済み: 21 December 2016
The Government will introduce a new regime for disclosing VAT and other indirect tax avoidance schemes, placing the primary responsibility on the promoter of such schemes.
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