Corporate Criminal Offence

March 19, 2020
Half Day


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    Training Terms & Conditions:

    Bookings and payment
    All bookings are provisional until they have been confirmed in writing by ourselves. Confirmation will be dispatched within 7 days of the receipt of a completed booking form.   Authorities booking 3 or more places will be entitled to a 10% discount.


    Invoices must be paid in full by no later than:

    28 days following their date of issue.

    Cancellations – Residential Course

    More than 21 days : no payment due

    21-8 days : 50% of course fee

    7 days or less : full fee

    Substitutions are permitted at any time

    Cancellations – Single Day Courses

    More than 15 working days : no payment due

    14-7 working days : £100.00 cancellation charge

    6 working days or less : full fee

    Substitutions are permitted at any time

    Training Materials

    Training materials provided by us during the course are for the sole benefit of the course participant. They must not be photocopied, scanned, faxed or otherwise distributed without our prior written permission. All intellectual rights remain the property of LAVAT Consulting Limited.

    Limitation of Liability

    In the unlikely event of a course not taking place as scheduled, and for whatever reason, the financial liability of LAVAT Consulting Limited  to each participant shall be limited to the value of monies paid by that participant for attendance on the course.

    Senior officers in public bodies must now take a more active role in preventing tax fraud in their organisations as a result of increased HMRC focus on the Criminal Finance Act 2017 (“the Act”). Top-level commitment and ownership is a required part of an organisation’s response to the Act.

    A key part of the Act is the Corporate Criminal Offence (“CCO”). CCO is part of increased emphasis on a failure to prevent (“FTP”) approach, in which the onus is on organisations to prove that they have adequate or reasonable procedures in place to prevent fraud. FTP legislation requires organisations to identify their corporate risk areas and take steps to mitigate them.

    The Criminal Finance Act 2017 has been in force for over two years and from October 2019 it is a also a key focus of HMRC’s re-launched Business Risk Reviews (BRR+).

    A CCO conviction brings:

    • unlimited fines; and
    • reputational damage, adverse publicity, and a public record of the conviction.

    A CCO conviction can be avoided only by implementing reasonable preventative procedures, which HMRC insists must include top-level commitment and ownership.

    Further, if an organisation fails to implement reasonable preventative procedures, and even in the absence of a conviction, it will automatically mean a “high risk” rating in HMRC’s BRR+ Internal Governance area (one of the three areas reviewed in BRR+). A high risk rating in Internal Governance will make it difficult for an organisation to avoid an overall high risk rating.

    Therefore, HMRC is pressuring organisations to prevent tax fraud from two angles: a potential CCO conviction and/or an adverse risk rating in BRR+.  Even if no CCO conviction occurs, failure to implement reasonable preventative measures for CCO is likely to result in a high risk rating, with all its consequent and prolonged HMRC scrutiny that will demand significant organisational resources.

    The Seminar will help senior managers, such as s151 and chief financial officers, understand their responsibilities for the prevention of fraud in their organisations and how they can effectively and efficiently meet such responsibilities.

    Seminar programme

    09.00 – 09.30    Registration (with refreshments)

    09.30 – 09.35    Introduction

    09.35 – 10.00    Background: HMRC’s increased focus on “failure to prevent”

    10.00 – 11.00     HMRC’s new Business Risk Review (“BRR+”) and CCO

    11.00 – 11.15     Refreshments    

    11.15 – 12.00    What is the Corporate Criminal Offence?

    • Who is liable? Subsidiaries, linked organisations, pooled payroll, etc
    • What are the consequences of a conviction?
    • Examples of risk areas

    12.00 –  12.45   Protecting your organisation

    • HMRC’s six core principles
    • Where do you need to be now?
    • Practical steps to take

    13.00 – 14.00   Lunch and informal one-to-ones with PSTAX consultants

     RAF Club, 128 Piccadilly, London, W1J 7PY – Thursday 11 June 2020


    To book a place please contact quoting your purchase order number.  The cost for each delegate is £200 plus VAT (with a 10% discount offered for three or more places).