From 30th September 2017 a company or partnership (“a business”) will commit a criminal offence should it fail to prevent a person associated with it from facilitating tax evasion. There is no de-minimis level of trading below which compliance is not required.
Anyone performing services for or on behalf of the business is an associated person, such as an agent, intermediary, subcontractor or employee.
Therefore, this wide reaching legislation can cause a business to assume liability for the criminal facilitation acts of its employees, and persons associated with it, even where its leadership is unaware of the facilitation actions.
More information on this can be found here.