Preventing the Facilitation of Tax Evasion
This short course explains the corporate offences of failing to prevent the facilitation of UK and foreign tax evasion under the Criminal Finances Act 2017. You will learn the difference between tax evasion and tax avoidance, who counts as an associated person, and what reasonable prevention procedures involve. You will also practise recognising red flags and reporting concerns.
- Modules
- 3
- Duration
- About 20 minutes
- Pass mark
- 80%
- Assessment
- 8 questions from a bank of 12
Learning outcomes
- ✓Explain the difference between tax evasion, tax avoidance and the facilitation of tax evasion.
- ✓Describe the two corporate offences under the Criminal Finances Act 2017 and who they apply to.
- ✓Outline what reasonable prevention procedures involve and your role in them.
- ✓Recognise red flags that may indicate someone is trying to evade tax.
- ✓Report concerns promptly through the right internal channels.
Course contents
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Module 1: Tax evasion and the law
Video (4 scenes) · 1 lessons · 2 practice questions
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Module 2: Reasonable prevention procedures
Video (3 scenes) · 1 lessons · 2 practice questions
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Module 3: Red flags and reporting
Video (3 scenes) · 1 lessons · 2 practice questions
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Final assessment & certificate