Preventing tax evasion policy


6.1 Whether procedures are adequate is for the courts to decide on a case by case basis. The procedures need to be applied proportionately based on the level of risk of tax evasion to the Council.

6.2 Adequate procedures cover:

  • Risk Assessment - The Council will assess the nature and extent of its exposure to being considered as having failed to prevent the act of tax evasion.
  • Top Level Commitment - The Corporate Management Team and Cabinet are committed to supporting proportionate measures to safeguard against tax evasion and that this is clearly communicated to all managers, staff and partners of the Council.
  • Due Diligence - That the Council can demonstrate it is confident that its business relationships are transparent and ethical.
  • Clear, Practical and Accessible Policies and Procedures - That the Council’s policies and procedures to prevent tax evasion are clear, practical, accessible and enforceable.
  • Effective Implementation - The Prevention of Tax Evasion policy and any related procedures are embedded throughout the Council. This means that statements setting out its commitment to preventing tax evasion are embedded in the recruitment, retention, and operational policies and in training programmes.
  • Monitoring and Review - That the Council monitors and reviews its policies and procedures on a regular basis to ensure that they are current, up to date and fit for purpose. Fraud cases will be monitored to ensure the correct application of the policies and procedures.