From 1 September 2025, the new failure to prevent fraud offence will come into effect under the Economic Crime and Corporate Transparency Act 2023 (ECCTA). Statutory guidance from the Home Office sets out the framework that large organisations should implement by September 2025, to ensure they have in place reasonable fraud prevention procedures.

In this three-part special of RPC's Taxing Matters podcast, RPC's Tom Jenkins, Of Counsel and Financial Crime specialist joins Alexis Armitage, RPC's Taxing Matters podcast host to discuss the new offence and its potential impact on businesses, and other developments relevant to the law of corporate criminal liability.

In the final episode of the series, Alexis Armitage and Tom Jenkins discuss the future of corporate criminal liability, focusing on new and upcoming legal developments.

In this episode, they discuss:

• developments regarding “failure to prevent” offences, including bribery, facilitation of tax evasion, and the forthcoming fraud offence
• the potential impact of the proposed Crime and Policing Bill, which could significantly broaden corporate liability further, including in relation to non-financial crime offences
• key considerations for organisations in preparation for 1 September 2025, including compliance, training, and risk assessment.
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All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

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From 1 September 2025, the new failure to prevent fraud offence will come into effect under the Economic Crime and Corporate Transparency Act 2023 (ECCTA). Statutory guidance from the Home Office sets out the framework that large organisations should implement by September 2025, to ensure they have in place reasonable fraud prevention procedures.

In this three-part special of RPC's Taxing Matters podcast, RPC's Tom Jenkins, Of Counsel and Financial Crime specialist joins Alexis Armitage, RPC's Taxing Matters podcast host to discuss the new offence and its potential impact on businesses, and other developments relevant to the law of corporate criminal liability.

In the second episode of our series, Alexis and Tom dive into the new failure to prevent fraud offence, which comes into force in September 2025 under the Economic Crime and Corporate Transparency Act, and discuss:

• details of the new offence and who it will apply to
• which fraud offences are in scope
• an analysis of its effect on large organisations and smaller businesses
• jurisdictional scope, including risks for overseas companies
• the “reasonable procedures” defence and six key compliance principles
• what businesses should be doing now in readiness

Stay tuned for the final episode in our series as we look at what might be coming next in this fast-moving area of the law. 

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Hosted on Acast. See acast.com/privacy for more information.

From 1 September 2025, the new failure to prevent fraud offence will come into effect under the Economic Crime and Corporate Transparency Act 2023 (ECCTA). Statutory guidance from the Home Office sets out the framework that large organisations should implement by September 2025, to ensure they have in place reasonable fraud prevention procedures.

In this three-part special of RPC's Taxing Matters podcast, RPC's Tom Jenkins, Of Counsel and Financial Crime specialist joins Alexis Armitage, RPC's Taxing Matters podcast host to discuss the new offence and its potential impact on businesses, and other developments relevant to the law of corporate criminal liability.

Part 1: A recap on corporate criminal liability

In part 1, Alexis and Tom look at how the law around corporate criminal liability is changing and discuss:

• the historic “identification doctrine” and its limitations for law enforcement bodies when seeking to prosecute companies
• key criticisms of the old law and why reform was needed
• the major changes introduced by the Economic Crime and Corporate Transparency Act, including the new legal test for attributing criminal liability to companies
• what counts as a “senior manager” under that new test and which offences are in scope
• steps organisations should consider in response to this important change in the law.

Coming soon

Stay tuned for our next episodes as we take a more in depth look at the new failure to prevent fraud offence, and consider the future of corporate criminal liability.

• Part 2: What is failure to prevent fraud? | Thursday 24 July
• Part 3: Looking ahead: further developments for corporate criminal liability | Thursday 31 July

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Hosted on Acast. See acast.com/privacy for more information.

In this episode, our host and Senior Associate at RPC, Alexis Armitage, is joined by colleagues Helen Kerr and Tom Wild from RPC's Professional Liability team to explore how professional negligence claims can arise during the lifecycle of a tax dispute.

Together, they consider where advisers, particularly lawyers and accountants, face exposure to negligence claims, as they discuss:

• the typical lifecycle of a tax dispute
• common scenarios where negligence may occur
• how courts assess negligence
• the role of insurers in professional negligence cases
• practical tips for advisers, lawyers, and insurers to prevent negligence

Whether you are a tax adviser or insurer, this episode offers insights into how tax advice can go wrong, and how to safeguard against it.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs or Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Hosted on Acast. See acast.com/privacy for more information.

In this special Mental Health Awareness Week episode of Taxing Matters, host Alexis Armitage welcomes Jo Maughan, career coach and former tax director, to discuss how professionals can manage their critical inner voice and break down mental barriers in their mind.

With many years of experience working in tax at BP and PwC, Jo understands the high-achieving, perfectionist mindset that tax professionals often develop. In this episode, Alexis and Jo explore:

• the unique challenges professionals face in tax and other high-pressure jobs
• how the critical inner voice is amplified by competitive work environments
• practical tools for quieting self-doubt, including the FOG method (Fact, Opinion, Guess)
• the importance of getting out of your head and into your body through mindfulness and movement.

As discussed on the podcast, if you would like to sign-up for Jo’s mindful walks in London and Guildford this summer, you can do so here.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs or Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Hosted on Acast. See acast.com/privacy for more information.

In this episode of Taxing Matters, Senior Associate and Taxing Matters host, Alexis Armitage is joined by Thomas Slipanczewski, who is an Associate Director at Deloitte in their tax controversy team, to discuss task risk for regulated professionals and professional businesses in regulated sectors.

Facing a tax dispute or investigation can have a significant impact on an individual or business, and for those in regulated sectors such as lawyers, accountants and finance professionals, the associated reputational risks are often heightened. In this episode, Alexis and Thomas discuss:

• risks that regulated professionals and professional businesses should be aware of when they have a tax dispute or investigation;
• HMRC's perception of this taxpayer group and its implications; and
• 'top tips' for professional taxpayers facing a dispute or investigation.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Hosted on Acast. See acast.com/privacy for more information.

In our latest episode of RPC's Taxing Matters, podcast host and Senior Associate, Alexis Armitage, is joined by Mark Bevington managing principal and founder of ADE Tax.

With over 30 years' experience working in tax, Mark is a highly experienced strategic tax advisor, who has advised on numerous significant and complex transactions, disputes, negotiation support, policy and planning matters.

In this episode, Alexis and Mark explore the human side of tax disputes and discuss:

• the human elements of tax disputes and their potential impacts
• the difference between commercial disputes and tax disputes
• how complexities caused by the human side of tax disputes can be navigated
• the potential emotional impacts of tax disputes on individuals
• how mediation and ADR can help humanise the process
• advice and 'top tips' for tax professionals and taxpayers on handling the human side of disputes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Hosted on Acast. See acast.com/privacy for more information.

This month, RPC Senior Associate and Taxing Matters host, Alexis Armitage, is joined by Ele Theochari, Partner at Blick Rothenberg for a special episode to celebrate International Women's Day.

Ele is an R&D specialist who was promoted to Partner at just 29. Ele is passionate about helping companies to access R&D tax incentives and seeing the positive impact that R&D tax credits can have on a business. In this episode Alexis interviews Ele about:

• how she started her career in tax
• her journey to Partner and the challenges she's faced
• advice that previous mentors have given her
• role models she's looked up to throughout her career
• the charitable work she does alongside her day-to-day role.
• top tips for those starting their careers in tax.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Hosted on Acast. See acast.com/privacy for more information.

At the end of January, Mike Ashley won his high-profile and landmark data protection case against HMRC, with the High Court concluding that HMRC wrongly withheld his personal information for over two years.

In this month's episode of Taxing Matters, our host and Senior Associate, Alexis Armitage is joined by Megan Grew, Associate at RPC and part of Mike Ashley's legal team, to discuss the legal aspects of the case that led to a landmark data protection victory against HMRC for Mike Ashley in the High Court.

In this episode, they discuss:

• the background to the case and how it got to the High Court
• Mike Ashley's arguments v HMRC's arguments
• the court's judgment in the case, including in respect of costs
• practical implications of the win, and what this could mean for other individuals dealing with HMRC
• key takeaways from the judgment for HMRC and other government bodies.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. This episode discusses publicly available information only and does not disclose or imply any privileged or confidential details. RPC will not be providing further comments or media interviews on this matter. 

Hosted on Acast. See acast.com/privacy for more information.

In the latest episode of Taxing Matters, our host, Alexis Armitage is joined by Daisy Darrell, a Senior Associate in Birkett's Agricultural and Estates team to discuss all things natural capital.

Natural capital is the planet's natural wealth and the idea that the world has a stock of natural assets which provide ecosystem services like clean air, fertile soil and pollination of crops.

Join Alexis and Daisy as they explore:

• opportunities that natural capital can create for landowners
• examples of recent environmental enhancement and restoration projects
• the environmental benefits of such projects
• tax considerations for farmers and landowners
• potential impacts of ESG on natural capital markets

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. Opinions expressed by the speakers are their own and do not necessarily represent the views or opinions of RPC.

Hosted on Acast. See acast.com/privacy for more information.