With HMRC publishing their statistical update on the UK Corporate Criminal Offence (CCO) on companies failing to prevent the facilitation of tax evasion, HMRC have set out that they already have 14 live investigations and are currently reviewing a further 14.  

The CCO can apply in many types of circumstances for example, companies falsely claiming Furlough.  But it can also, for example apply to football clubs failing to ensure players are properly complying with the tax system, or TV and film or music companies failing to fully adhere to the many changes around personal service companies, or payment of roylaties.