QEB Hollis Whiteman

This Practice Note explains the case management powers of the magistrates’ courts when dealing with summary only cases or cases triable either way which are before the magistrates’ courts. It covers the case management powers under Part 3 of the Criminal Procedure Rules 2020, SI 2020/759 (CrimPR), before the case comes before the court, the case management steps to expect at the first appearance of the defendant before the court, the completion of the Preparation for Effective Trial form (PET form) and the use of live links in case management. It also explains the principles the court will apply in determining applications for adjournments in the magistrates’ court and the consequences of failure to comply with case management directions.

This Practice Note explains the two corporate criminal offences of failure to prevent the facilitation of tax evasion created by sections 45 and 46 of the Criminal Finances Act 2017 (CFA 2017). It covers the elements of both the UK and foreign corporate tax evasion offences, the available ‘reasonable procedures’ statutory defences and the penalties payable on conviction. It also draws on the publication ‘Tackling tax evasion: Government guidance for the corporate offence of failure to prevent the criminal facilitation of tax evasion’. It also considers whether there is scope for further corporate liability for failure to prevent economic crime offences generally.