HRMC has published guidance for the corporate criminal offence of failing to prevent the criminal facilitation of tax evasion. This Guidance Note sets out the policy behind the new corporate criminal offence and how it applies to the life sciences sector. All companies are required to understand the processes and procedures that should be put in place to ensure that they have reasonable controls to prevent the criminal facilitation of tax evasion.

FTI Consulting have developed a practical approach for the implementation of . . .

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