HMRC has reportedly brought its first-ever corporate prosecution under the failure to prevent the facilitation of tax evasion offence, almost eight years after the legislation was introduced in the Criminal Finances Act 2017.

Bennett Verby Ltd, a Stockport-based accountancy firm, was reportedly charged with the failure to prevent offence in connection with an alleged R&D credits repayment fraud. We understand that six individuals, including one of the firm's former directors, were also charged with offences including cheating the public revenue and money laundering. All appeared in Manchester Crown Court on 7 August 2025 but did not enter pleas, and a provisional trial date has been set, with the trial due to start on 27 September 2027.

https://www.hoganlovells.com/en/publications/hmrc-brings-first-prosecution-under-failure-to-prevent-facilitation-of-tax-evasion-laws