Part 3: Corporate offences of failure to prevent facilitation of tax evasion Offences: general and supplementary provision Section 48: Offences: extra-territorial application and jurisdiction
Section 48 confirms that (except in relation to scope for the foreign tax offence – see sub-section (1)) it does not matter where any act or omission takes place. It does not matter whether the relevant body is formulated under the law of another country, or that the associated person does their criminal act of facilitation overseas, the new offences will be committed.
	Thus, where a person acting in the capacity of a person associated to an overseas relevant body commits a tax evasion facilitation offence in relation to a UK taxpayer’s tax evasion offence, the section 45 offence will be committed and can be tried by the courts of the United Kingdom. The situation is just the same as where an individual abroad engages in criminal conduct that has its result in the United Kingdom or attempts such an offence from abroad. There are existing laws dealing with the trial of companies that would apply in the usual fashion.
	Similarly, where a person acting in the capacity of a person associated to an UK relevant body commits a foreign tax evasion facilitation offence in relation to a foreign taxpayer’s foreign tax evasion offence, the section 46 offence will be committed and can be tried by the courts of the UK. However, it is foreseen that in many cases it will be preferable for legal action to be taken in the foreign country suffering the tax loss, that usually being the convenient forum for such action.