Lucy HadrillHMRC has published details of the number of live corporate criminal offences (CCO) for the failure to prevent tax evasion under investigation as at 1 January 2024. HMRC has 35 potential cases underway, including:
- 11 live CCO investigations (no charging decisions have been made yet);
- 24 live opportunities are under review (to date, HMRC has reviewed and rejected a further 94 opportunities).
These investigations cover ten business sectors including software providers, labour provision, accountancy, legal services and transport. HMRC intends to update this data biannually.
