Criminal Justice Act 2017 – Tax Evasion

Part of the M.A.D. Practice Guides Series

MAD stands for Management, Advisory and Development.

The writers at 2020 have over 50 years combined consulting experience to accountants and tax advisors and are authors of books, articles, manuals and publications world- wide. They work with some of the most exciting and innovative firms in our Industry.

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Criminal Justice Act 2017 – Tax Evasion





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Product Description

The Criminal Finances Act 2017 (Commencement No. 1) Regulations 2017

These Regulations are the first commencement regulations made under the Criminal Finances Act 2017. The Regulations bring Part 3 of the Act (corporate offences of failure to prevent facilitation of tax evasion) into force on 30th September 2017, save for section 47 (guidance about preventing facilitation of tax evasion offences) which is brought into force on 17th July 2017.

This legislation makes companies and partnerships criminally liable if they fail to prevent tax evasion by either a member of their staff or an external agent, even where the business was not involved in the act or was unaware of it.

This MAD guide has been written to help professional service firms review existing practices and procedures to minimise risks, and to put in place appropriate monitoring and training of staff at all levels. The Act effectively makes owners and managers responsible for preventing their staff and external agents and consultants from committing tax evasion.

The guide contains a checklist of actions to take, a memorandum for all employees referring them to the HMRC guide to help understand the types of processes and procedures that can be put in place to prevent associated persons from criminally facilitating tax evasion. It also contains an example risk assessment review including planning and review questions.

This guide is essential for all professional services firms.


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