In this edition, we look at the new corporate criminal offences for failure to prevent the facilitation of tax evasion, recent court decisions and hot topics in the industry, such as the inquiry into the Paradise Papers. Please do get in touch with any questions and let us know if there’s a particular issue/case that you’d like us to cover in an upcoming edition, we would love to hear from you.

In this issue...

Lead article

• The corporate criminal offences for failure to prevent the facilitation of tax evasion - where are we now?

Case summaries

• Court of Appeal rules on duty to warn: guidance for professionals
• Court of Appeal addresses comparison between auditors’ and bankers’ duties in negligence
• Canadian Supreme Court rules on duty of care of auditors