Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Compliance definition

What does Compliance mean? In legal practice, compliance describes the processes by which an organisation and its officers ensure adherence to applicable laws, regulatory requirements, licence conditions, professional rules, court orders and relevant industry codes. It is a descriptive expression rather than a single defined legal term, though specific regimes prescribe detailed obligations (for example, UK GDPR/Data Protection Act 2018 and, in Ireland, EU GDPR; anti-money laundering and counter-terrorist financing rules; and sectoral conduct requirements). Key features include identifying legal and regulatory obligations; implementing proportionate policies, controls and training; monitoring and record-keeping; regulatory notifications and reporting (including suspicious activity reports); and engagement with...

Criminal Finances Act 2017: Failure to Prevent Tax Evasion Facilitation—Risk Assessment Procedures and Sector Guidance for Law Firms

Published by a LexisNexis Practice Compliance expert

Practice notes

The Criminal Finances Act 2017 (CFA 2017) brought in a corporate offence for failing to prevent the facilitation of tax evasion, taking effect on 30 September 2017. The government has also published guidance outlining its expectations for compliance arrangements. This Practice Note is informed by the final legislation and the guidance. That guidance should be applied in a proportionate, risk-based manner, reflecting the size, nature and complexity of your organisation. A small entity and a large multinational may adopt the principles in very different ways: what is reasonable for a small business in a low-risk environment may be entirely unreasonable for a large enterprise operating in a high-risk context...

The offences

There are two possible offences, depending on whether the evaded tax is due in the UK or in another jurisdiction. Each offence involves three essential stages, all of which must be present for criminal liability to arise. For further detail on the component parts of the offences, see Practice Note: Failure to prevent facilitation of tax evasion—compliance issues—The offences, and for guidance on the defence, see Practice Note: Failure to prevent facilitation of tax evasion—compliance issues—The defence...

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Web page updated on 21/05/2026

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