www.directorstalk.net/facilitation-tax-evasion-considerations-banks/
www.rpc.co.uk/perspectives/tax-take/failure-to-prevent-the-facilitation-of-tax-evasion/
www.rahmanravelli.co.uk/articles/facilitating-tax-evasion/
www.traverssmith.com/knowledge/knowledge-container/podcast-the-corporate-criminal-offence-of-the-failure-to-prevent-the-facilitation-of-tax-evasion/#page=1
riskandcompliance.freshfields.com/post/102iepf/the-uks-corporate-criminal-offence-a-call-to-arms
See also:
goo.gl/VfxXEZ
www.rpc.co.uk/perspectives/tax-take/taxing-matters-the-new-corporate-criminal-offence-of-failure-to-prevent-tax-evasion/#page=1