www.twobirds.com/en/news/articles/2019/uk/the-criminal-finances-act-2017-and-hmrcs-new-approach-to-its-business-risk-review
brodies.com/insights/corporate-crime-and-investigations/corporate-criminal-offences-failure-to-prevent-facilitation-of-tax-evasion/
See also:
www.traverssmith.com/knowledge/knowledge-container/podcast-the-corporate-criminal-offence-of-the-failure-to-prevent-the-facilitation-of-tax-evasion/#page=1
United Kingdom: Tax agency opens 9 new investigations for failure to prevent tax evasion and announces a further 26 opportunities for investigation under review – Baker McKenzie InsightPlus
