Criminal law in the UK

Criminal law in the UK relating to corporate tax offences requires tax compliance management systems to be in place in Germany, too

Two new variants of the criminal offence relating to corporation tax came into force in the UK on 30.9.2017 - the so-called “Corporate Offence of Failure to Prevent Facilitation of Tax Evasion” (CCO). The ramifications of these new regulations, which are enshrined in the Criminal Finances Act 2017, will also be considerable for German businesses with links to the UK and, consequently, there is now a need for action.

Read more in PKF newsletter 04/2018.

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