Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Requirements definition

What does Requirements mean? In Development Consent Order (DCO) practice, Requirements are the binding conditions that regulate how, when and on what detailed terms the authorised development may proceed. They typically oblige the undertaker to submit and secure approval of detailed design, construction, and environmental management documents (for example, CEMP, traffic, landscape, contamination and archaeology plans) before commencement, phased works or operation. The term is used in legislation: section 120 of the Planning Act 2008 permits a DCO to impose “requirements”. In most DCOs they are set out in a schedule (often Schedule 2) and function similarly to planning conditions under the Town and Country...

UK Criminal Finances Act 2017: law firm guidance on associated persons and failure to prevent criminal facilitation of tax evasion

Published by a LexisNexis Practice Compliance expert

Practice notes

The Criminal Finances Act 2017 (CFA 2017) introduced a corporate offence of failing to prevent facilitation of tax evasion, in force from 30 September 2017. There are two versions, depending on whether the evaded tax is owed in the UK or abroad. Each offence has three essential stages; all must be met for criminal liability to arise. Only one defence applies where, when the facilitation occurred, either:

your organisation had prevention procedures in place that it was reasonable, in all the circumstances, to expect; or
it was not, in all the circumstances, reasonable for your organisation to have any prevention procedures in place

For more on the offence and defence, see Practice Note: Failure to prevent facilitation of tax evasion—compliance issues. The foreign offence carries extra conditions, including ‘dual criminality’. See Practice Note: Failure to prevent facilitation of tax evasion—compliance issues—jurisdictional issues.

Guidance

The government has issued Government guidance on the corporate offences of failing to prevent the criminal facilitation of tax evasion, setting out its expectations for compliance systems...

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Web page updated on 22/05/2026

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