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.
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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 Finance 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. 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 is not committed.The company does not have to have deliberately or dishonestly facilitate the tax evasion itself; the fact that the associated person has done so creates the liability for the company. This means that, as an employer, if we fail to prevent our employees, workers, agents or service providers facilitating tax evasion, we can face criminal sanctions including an unlimited fine, as well damage to our reputation. 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). In this policy, all references to tax include National Insurance contributions (and their equivalents in any non-UK jurisdiction). INDENTIFYING RISKS OF TAX EVASION FACILITATIONWe have undertaken a risk assessment to identify risks for our business and will keep this risk assessment regularly updated and take appropriate action to address any particular risks identified. WHAT YOU MUST NOT DOIt is not acceptable for you (or someone on your behalf) to:
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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,
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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.

  • Competence in language to understand and interpret contract documents correctly is important (Section 18).

  • As with tax evasion, the element of fraud means there must be deliberate action, or omission with dishonest intent; and5.1.3 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 where an individual or entity deliberately and dishonestly facilitates tax evasion.

  • 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.

  • As with tax evasion, the element of fraud means there must be deliberate action, or omission with dishonest intent; and (c) 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.

  • As with tax evasion, the element of fraud means there must be deliberate action, or omission with dishonest intent; and Tax evasion facilitation means being knowingly concerned in, or taking steps with a view to, thefraudulent evasion of tax (whether UK tax or tax in a foreign country) by another person, or 1aiding, abetting, counselling or procuring the commission of that offense.

  • AstraZeneca and Licensee each represents, warrants and undertakes that neither it nor its Affiliates shall commit a Tax evasion facilitation offence under Part 3 of the UK Criminal Finances Axx 0000 in connection with or attributable to this Agreement or the transactions contemplated hereby.


More Definitions of Tax evasion facilitation

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.
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Related to Tax evasion facilitation

  • Habilitation means the process by which a person is assisted

  • Public work means public work as defined in section 2 of P.L.1963, c.150 (C. 34:11-56.26) and which is subject to the provisions of P.L.1963, c.150 (C. 34:11-56.25 et seq.). Public work shall not include the provision of goods or products.

  • Interconnection Facilities means the Transmission Owner Interconnection Facilities and the Customer Interconnection Facilities.

  • Rehabilitation facility means a facility that is operated for the primary purpose of assisting in the rehabilitation of disabled individuals by providing comprehensive medical evaluations and services, psychological and social services, or vocational evaluation and training or any combination of these services and in which the major portion of the services is furnished within the facility.

  • Infrastructure Improvements means a street, road, sidewalk, parking facility, pedestrian mall, alley, bridge, sewer, sewage treatment plant, property designed to reduce, eliminate, or prevent the spread of identified soil or groundwater contamination, drainage system, waterway, waterline, water storage facility, rail line, utility line or pipeline, transit-oriented development, transit-oriented property, or other similar or related structure or improvement, together with necessary easements for the structure or improvement, owned or used by a public agency or functionally connected to similar or supporting property owned or used by a public agency, or designed and dedicated to use by, for the benefit of, or for the protection of the health, welfare, or safety of the public generally, whether or not used by a single business entity, provided that any road, street, or bridge shall be continuously open to public access and that other property shall be located in public easements or rights-of-way and sized to accommodate reasonably foreseeable development of eligible property in adjoining areas. Infrastructure improvements also include 1 or more of the following whether publicly or privately owned or operated or located on public or private property:

  • Implementation means the activity between formal approval of an E911 service plan and a given system design, and commencement of operations.

  • Office of the Interconnection Control Center means the equipment, facilities and personnel used by the Office of the Interconnection to coordinate and direct the operation of the PJM Region and to administer the PJM Interchange Energy Market, including facilities and equipment used to communicate and coordinate with the Market Participants in connection with transactions in the PJM Interchange Energy Market or the operation of the PJM Region.

  • Resort Complex means the hotel, convention centre/theatre restaurant, exhibition centre, recreation facilities and Burswood Casino to be constructed on the Site pursuant to and in accordance with the provisions of this Agreement and includes, if and when constructed, Stage 2;

  • Health district means a city or general health district created by or under the authority of Chapter 3709. of the Revised Code.

  • Water Service Connection means the pipes and fixtures used for the purpose of supplying any premises in the Municipality with water from the Corporation’s water works that is located between the Corporation’s watermain in the street and the street property line abutting the premises so supplied.

  • Infrastructure improvement means permanent infrastructure that is essential for the public health and safety or that:

  • Public works project means the erection, construction, alteration, repair, or improvement of any public structure, building, road, or other public improvement of any kind.

  • Generation Interconnection Facilities Study means a Facilities Study related to a Generation Interconnection Request.

  • 911 system means the set of network, database and customer premise equipment (CPE) components required to provide 911 service.

  • Redevelopment means areas where development is replacing older development.

  • Leak-detection system means a system capable of detecting the failure of either the primary or secondary containment structure or the presence of a release of hazardous waste or accumulated liquid in the secondary containment structure. Such a system must employ operational controls (e.g., daily visual inspections for releases into the secondary containment system of aboveground tanks) or consist of an interstitial monitoring device designed to detect continuously and automatically the failure of the primary or secondary containment structure or the presence of a release of hazardous waste into the secondary containment structure.

  • public service infrastructure means publicly controlled infrastructure of the following kinds:

  • Illicit connection means any man-made conveyance connecting an illicit discharge directly to a municipal separate storm sewer.

  • Project Implementing Entity means a legal entity (other than the Recipient or the Guarantor): (a) that is responsible for implementing all or a part of the Project; and (b) which is a party to the Project Agreement. If the Bank enters into a Project Agreement with more than one such entity, “Project Implementing Entity” refers separately to each such entity.

  • Project means the goods or Services described in the Signature Document or a Work Order of this Contract.

  • Intra-State Transmission System means any system for transmission of electricity other than an Inter-State Transmission System;

  • Noncommunity water system means a public water system that is not a community water system.

  • Common Facilities means the facilities under D.G.sets/D.G.rooms, water storage tanks its pumping and supply system, sewerage & drainage systems, electric sub-station/ transformers/electric panels/distribution network, maintenance service rooms, lawns including lighting & services etc., roads, pathways & driveways including street lighting & services etc., guard posts, fire hydrants & fire fighting system etc. and all such facilities and areas for common use and excluded from the computation of Super Area of the Said Premises;

  • Levee system means a flood protection system which consists of a levee, or levees, and associated structures, such as closure and drainage devices, which are constructed and operated in accordance with sound engineering practices.

  • Public works and “Building Services” - Definitions

  • System with a single service connection means a system which supplies drinking water to consumers via a single service line.