LT is an accountant who works for Tapa Ltd, a company owned by SP. LT has devised a scheme where Tapa Ltd can illegally disguise certain revenues so that the company's tax charge is reduced. Any tax that the scheme saves is paid to SP as a dividend. Which TWO offences has LT committed? (1) Tipping off (2) Failure to prevent (3) Laundering (4) Failure to report
A、1 and 2
B、1 and 4
C、2 and 3
D、3 and 4
A、1 and 2
B、1 and 4
C、2 and 3
D、3 and 4
【参考答案及解析】
LT has assisted SP in laundering money from a criminal offence (tax evasion) and is also liable for failing to report SP's money laundering activities.
LT has assisted SP in laundering money from a criminal offence (tax evasion) and is also liable for failing to report SP's money laundering activities.