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Anti-Tax Evasion Policy

Approach

1.1 The Council has a zero-tolerance approach to all forms of tax evasion, whether under UK law or under the law of any foreign country. Employees of the Council, its agents and contractual associates must not undertake any transactions which:

(a)  Cause the Council to commit a tax evasion offence; or

(b)  Facilitate a tax evasion offence by a third party.

1.2 The Council is committed to acting professionally, fairly and with integrity in all its dealings and relationships wherever we operate and implementing and enforcing effective systems to counter tax evasion facilitation. At all times, Council business should be conducted in a manner such that the opportunity for, and incidence of, tax evasion is prevented.

1.3 This Policy Statement is supplementary to the Council's wider Anti-Fraud, Bribery and Corruption Strategy, which sets out what actions the Council proposes to take over the medium-term future to continue to develop its resilience to fraud, bribery, corruption and other financial irregularity. The Strategy sets out the key responsibilities with regard to fraud prevention, what to do if fraud or financial irregularity is suspected and the action that will be taken by management.

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