Search for:
Author

Jessica Eden

Browsing
Jessica is a Partner in the Tax Disputes team and an accredited CEDR accredited mediator.

On 25 August 2020, HMRC confirmed that there are now 10 ongoing investigations concerning the corporate criminal offence of “failure to prevent the facilitation of tax evasion (CCO) (see here). This follows HMRC’s previous update on the matter in February 2020 (see here). While this indicates that HMRC have only opened one new investigation since December 2019, a further 22 “live opportunities” are currently under review, which marks a significant increase in activity during the course of this year.  

This brings the total number of live CCO investigations and opportunities to 32. It is clear from this that, despite the impact of Covid-19 on resources, HMRC is nonetheless continuing to increase scrutiny through the CCO in its pursuit of corporate criminal tax evasion offences

On 10 February 2020 HMRC disclosed that it has 30 potential cases underway under the UK’s corporate criminal offence of “failure to prevent the facilitation of tax evasion” (“CCO”), split between nine ongoing investigations and 21 potential investigations (see here). Whilst there have been no confirmed CCO cases to date,…