On 3 July, a blog post from Corker Bining explains why, despite the lack of prosecutions to date, it is likely that there will be more cases on the horizon. It says that it is difficult to know why enforcement has been slow. However, as the cost of the pandemic is counted and the government seeks to rebalance the books, HMRC may well be directed to redouble their efforts and not shy away from deploying the legislative weapons at its disposal. HMRC’s current reluctance to prosecute the offence of facilitation of tax evasion (aka Corporate Criminal Offence or CCO) may be about to change.
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