Tax Fraud Solicitors: Facilitating Tax Evasion
Why choosing specialist tax fraud solicitors early can make all the difference
When you face allegations that threaten your finances and reputation, securing the right advice is critical.
At JFH Crime, our experienced team of tax-fraud experts understand the complexities of HMRC investigations and the devastating impact of criminal tax matters. Whether you’re an individual or a business under scrutiny, we provide strategic guidance from the first interview to the resolution of your case.
This article explains the legal framework for allegations of tax evasion and facilitation, highlights why early engagement with tax fraud solicitors matters, and walks you through frequently asked questions to help you act promptly and confidently.
Facilitating tax evasion
The Criminal Finances Act 2017 introduced the new offence of failing to prevent the facilitation of UK tax evasion. The aim of the government was for relevant bodies to be held criminally liable where they fail to prevent those who act for, or on their behalf, from criminally facilitating tax evasion.
What is the actual offence?
The offence is committed where a relevant body fails to prevent an associated person criminally facilitating the evasion of a tax.
Previously in order to attribute criminal liability to a relevant body, you would have to show that senior members of that body were aware and involved, which was much harder.
What counts as tax evasion?
Tax evasion is defined as an offence amounting to a cheat of the public revenue or any offence consisting of being knowingly concerned in or taking steps with a view to the fraudulent evasion of tax.
When is the offence committed?
The offence is only committed where a UK tax evasion offence has been committed if a tax-payer is non-compliant or engaged in avoidance falling short of evasion the offence is not committed.
What is considered facilitation of tax evasion?
Facilitation of tax evasion compromises being knowingly concerned in, or taking steps with a view to, the tax evasion of another, as well as aiding and abetting another person’s offence of tax evasion. It is not a criminal offence if an associated person inadvertently or negligently facilitates another’s tax evasion. The facilitation has to be criminal.
Who can commit the offence?
The associated person has to commit the offence in the capacity of a person associated with the relevant body. So, if an employee criminally facilitates tax evasion in the course of their private life, they commit an offence but not this one.
When is the relevant body guilty of the offence?
Where a tax evasion offence has been committed, and a person acting in the capacity of a person associated with the relevant body has committed a tax evasion facilitation offence, the relevant body will be guilty of the offence.
What defences are available?
It is a defence for the relevant body to have in place reasonable prevention procedures, those designed to prevent persons associated with it from committing facilitation offences. This could include regular staff training, contractual terms, compliance monitoring and clear reporting procedures. It is also a defence if it is not reasonable to expect the relevant body to have such procedures.
What is the penalty?
The offence is punishable by way of an unlimited fine and can be dealt with in the Magistrates Court or the Crown Court. There will of course be significant reputational damage to the company and those in charge.
In their 2018 business plan, HMRC set out their target of 100 investigations per year.
The fact that there are only five currently outstanding may be a surprise in the context of their stated intention or may mean that more investigations are imminent.
Updates since 2019
Since this article was first written, there have been several important developments in how the failure to prevent the facilitation of tax evasion offence is applied and enforced:
First corporate prosecution
In 2025, HMRC brought the first-ever prosecution of a company under the Criminal Finances Act 2017 for failing to prevent the facilitation of tax evasion. This marks a major step forward in enforcement activity.
Increased investigation volume
As of June 2025, HMRC has 11 live corporate criminal offence investigations and 27 further cases under review, compared with just five in 2019.
New legislative overlap
The Economic Crime and Corporate Transparency Act 2023 introduced a separate “failure to prevent fraud” offence, broadening the compliance and liability landscape for companies.
Updated compliance expectations
HMRC and legal commentators now stress the importance of documented risk assessments, regular training, board-level oversight, and clear reporting lines as part of a “reasonable prevention procedures” defence.
Evolving enforcement focus
While prosecutions remain rare, HMRC’s continued focus on corporate accountability suggests more cases could follow in the coming years. How JFH Crime can assist
If you are concerned for yourself or your company, it is important to seek early advice.
At JFH Crime, our dedicated tax-fraud and financial-crime team are well placed to guide you through this regulatory minefield and complex investigation process.
We provide strategic counsel from the outset, advise upon prevention procedures (for corporates), represent you in interview, review evidence and manage risk to your reputation.
Contact us today
If you believe you may be implicated, or if you have been contacted by HMRC or another investigating authority, don’t wait.
Contact JFH Crime’s specialist tax fraud solicitors today for clear, confidential advice and expert representation.
Please note that the information contained in this article was correct at the time of writing. There may have been updates to the law since the article was written, which may affect the information and advice given therein.
