Tax evasion facilitation definition

Tax evasion facilitation means being knowingly concerned in, or taking steps with a view to, the fraudulent evasion of tax (whether UK tax or tax in a foreign country) by another person, or aiding, abetting, counselling or procuring the commission of that offence. Tax evasion facilitation is a criminal offence, where it is done deliberately and dishonestly.

Tax evasion facilitation means being knowingly concerned in, or taking steps with a view to, the fraudulent evasion of tax (whether UK tax or tax in a foreign country) by another person, or aiding, abetting, counselling or procuring the commission of that offence. Tax evasion facilitation is a criminal offence, where it is done deliberately and dishonestly. Under the Criminal Finances Act 2017, a separate criminal offence is automatically committed by an organisation where the tax evasion is facilitated by a person acting in the capacity of an Associated Person to that body. For the offence to be made out, the associated person must deliberately and dishonestly take action to facilitate the tax evasion by the taxpayer. If the associated person accidentally, ignorantly, or negligently facilitates the tax evasion, then the corporate offence will not have been committed. The Company does not have to have deliberately or dishonestly facilitated the tax evasion itself; the fact that the associated person has done so creates the liability for the company. Tax evasion is not the same as tax avoidance or tax planning. Tax evasion involves deliberate and dishonest conduct. Tax avoidance is not illegal and involves taking steps, within the law, to minimise tax payable (or maximise tax reliefs). Tax means all forms of UK taxation, including but not limited to corporation tax, income tax, value added tax, stamp duty, stamp duty land tax, national insurance contributions (and their equivalents in any non-UK jurisdiction) and includes duty and any other form of taxation (however described). What You Must Not Do It is not acceptable for you (or someone acting on your behalf) to:

Tax evasion facilitation means being knowingly concerned in, or taking steps with a view to, the fraudulent evasion of tax (UK or foreign) by another person.

Examples of Tax evasion facilitation in a sentence

• Tax evasion facilitation is a criminal offence, where it is done deliberately and dishonestly.

• Tax evasion facilitation means being knowingly concerned in, or taking steps with a view to, the fraudulent evasion of tax (whether UK tax or tax in a foreign country) by another person, or aiding, abetting, counselling or procuring the commission of that offence.

• Tax evasion facilitation is a criminal offence where it is done deliberately and dishonestly.

• Tax evasion facilitation means being knowingly concerned in, or taking steps with a view to, the fraudulent evasion of tax by another person, or aiding, abetting, counselling or procuring the commission of that offence.

• Tax evasion facilitation is a criminal offence, where it is done deliberately and dishonestly.Penalties for failing to prevent the facilitation of tax evasion are severe, so it is important that we comply with these rules.

• Tax evasion facilitation means being knowingly involved in, or taking steps towards, the fraudulent evasion of tax by another person.

• Tax evasion facilitation means being knowingly concerned in, or taking steps with a view to, the fraudulent evasion of tax (whether UK tax or tax in a foreign country) by another person, or aiding, abetting, counselling, or procuring the commission of that offence.

• The Contractor complied the environmental safeguard requirements of ADB and Afghanistan environmental guidelines.

• Tax evasion facilitation is a criminal offence, where it is done deliberately and dishonestly.5.2 Under the Criminal Finances Act 2017, a separate criminal offence is automatically committed by a corporate entity or partnership where the tax evasion is facilitated by a person acting in the capacity of an "associated person" to that body.

• Tax evasion facilitation: means being knowingly concerned in, or taking steps with a view to, the fraudulent evasion of tax (whether in the UK or overseas) by another person, or aiding, abetting, counselling or procuring the commission of that offence.