Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Previews definition

What does Previews mean? In legal practice, previews are advance screenings of a film before the official release date, including press, trade, test or limited paid performances. The term is descriptive rather than defined in legislation or case law, and is typically defined by contract in distribution, exhibition, marketing and financing agreements. Key issues are whether a preview amounts to a public exhibition (triggering classification and licensing considerations), how box office is reported, and what publicity is permitted. Across England & Wales, Scotland and Northern Ireland, public screenings are generally subject to local authority film classification policies (commonly adopting BBFC ratings) and venue licensing requirements....

UK corporate crime 2017 highlights and 2018 preview: tax evasion ‘failure to prevent’, AML reforms, ENRC privilege, DPAs, health and safety sentencing, CrimPR, sanctions, UWOs

Published by a LexisNexis Corporate Crime expert

Practice notes

Reviewing 2017

This year’s annual round-up recaps pivotal changes from 2017 and signposts what is coming in 2018, including:

a new corporate criminal offence for failure to stop the facilitation of tax evasion
shifts in anti-money laundering regulation
notable case law: SFO v ENRC, Ivey v Genting Casinos and R v Rose
amendments to the criminal procedure rules (CrimPR)

Looking ahead to 2018, we expect movement on:

legal professional privilege in criminal investigations
a new regime for financial and trade sanctions under the Sanctions and Anti-Money Laundering Bill
the proposed Sentencing Code

We also share updates on LexisNexis®’s content, covering last year’s highlights and what is planned for the next twelve months.

Tax evasion—failure to prevent the facilitation of tax evasion

What happened?

The Criminal Finances Act 2017 (CFA 2017) introduced two corporate offences:

the UK offence—where a relevant body does not prevent an associated person from criminally facilitating a UK tax evasion offence (CFA 2017, s 45)
the foreign offence—where a relevant body does not prevent an associated person from criminally facilitating a foreign tax evasion offence

...

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Web page updated on 22/05/2026

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