Ian Hyde and Chris Thomas (Pinsent Masons) explain why employment tax compliance is a significant risk area for the new corporate criminal offences of failing to prevent the facilitation of tax evasion.
HMRC has proposed new measures to tackle offshore evasion, including a criminal offence for corporates and a strict liability offence for those who fail to declare offshore income and gains. Jason Collins and Fiona Fernie (Pinsent Mason) examine the detail.