The Society’s committees have been working on a number of Scottish Parliament and UK Parliament Bills and consultations including new proposals to introduce a no-blame redress scheme for the healthcare sector, new police powers for stop and search and the Investigatory Powers Bill.
Key areas are highlighted below. For more information see the law reform section of the website
Tackling Tax Evasion
The Criminal Law Committee has responded to an HM Revenue & Customs consultation paper on draft legislation and guidance for the new corporate criminal offence of failure to prevent the criminal facilitation of tax evasion.
We have drawn parallels between the draft offence and Section 7 of the Bribery Act 2010, which was designed to change the compliance culture within companies. In relation to the proposed wording of the draft offence, we recommend greater specification on what is meant by a “person associated with the company” to reduce both the uncertainty over interpretation and the risks of inappropriate investigation and prosecution.
More generally, we believe that the proposals could create implications for companies and charities who work in disadvantaged and undeveloped areas of the world.