Powers of investigator

Powers of investigator guidance:

Any informal request or formal application for the return of property seized by an investigating authority during a criminal investigation will depend on the authority...

Practice Note

Changes under CFA 2017 The Criminal Finances Act 2017 (CFA 2017) received Royal Assent on 27 April 2017 and made various changes to Part 5 of the Proceeds of Crime Act...

Practice Note

BREXIT: The law and practice referred to in this Practice Note may be impacted by Brexit. For further information on the potential impact, see: The effect of Brexit on UK...

Practice Note

The Prosecution of Offences (Custody Time Limits) Regulations 1987, SI 1987/299 (CTLR 1987), made under the Prosecution of Offences Act 1985 (POA 1985), impose time...

Practice Note

This Practice Note provides a quick reference guide to the bodies that have the power to raid organisations, their authority for doing so and the scope of their powers....

Practice Note

What is HMRC? HM Revenue and Customs (HMRC) is responsible for the administration and collection of taxes, including direct taxes such as income tax and corporation tax;...

Practice Note

What is the CMA? From 1 April 2014, the Competition and Markets Authority (CMA) took over many of the functions of the Competition Commission and the Office of Fair...

Practice Note

What is the FCA? The Financial Conduct Authority (FCA) regulates financial services firms operating in the UK and providing services to consumers. It also maintains the...

Practice Note

What is the HSE? The Health and Safety Executive (HSE) is the national regulator for work-related health and safety in Great Britain. Its mission is to prevent death,...

Practice Note

What type of police could I encounter? The police broadly investigate most offences in the UK. The police force in the UK has different divisions depending on geography...

Practice Note

What is the SFO? The Serious Fraud Office (SFO) investigates serious or complex frauds and corruption that often involve an international element or are otherwise likely...

Practice Note

Immigration officers (IOs) have a number of statutorily-conferred powers to enter premises to search for persons and evidence and, on entry, to arrest persons and seize...

Practice Note

The Environment Agency (EA), Natural Resources Wales (NRW) and Health and Safety Executive (HSE) have extensive, but not unlimited, powers to enter premises. Environment...

Practice Note

The Environment Agency (EA) is one of the regulators responsible for the enforcement of environmental law and the prosecution of environmental crime in England. Other...

Practice Note

The Financial Conduct Authority (FCA) has a variety of powers under the Financial Services and Markets Act 2000 (FSMA 2000). This Practice Note will discuss the FCA’s...

Practice Note

Financial Conduct Authority interviews The Financial Conduct Authority (FCA) can conduct interviews in a variety of formats. The type of interview to be conducted is a...

Practice Note

Search and seizure—the law The FCA has the power under the Financial Services and Markets Act 2000 (FSMA 2000), s 176 to apply to a magistrate for a warrant to enter...

Practice Note

HMRC can investigate suspected tax-related criminal offences in England and Wales using the powers, and subject to the safeguards, in the Police and Criminal Evidence Act...

Practice Note

HMRC's information powers in Schedule 36 to the Finance Act 2008 (FA 2008) (see Practice Note: HMRC information powers) are supplemented by data-gathering powers in...

Practice Note

FORTHCOMING CHANGE: HMRC is reviewing its Sch 36 information powers in light of changes in the way businesses work, and the increased number of requests for information...

Practice Note

HMRC's powers to check a person's tax position are in Schedule 36 to the Finance Act 2008. The powers enable HMRC to: • obtain documents and information, and • inspect...

Practice Note

Enforcement of Part I of the Health and Safety at Work etc Act 1974 (HSWA 1974) is often achieved through the service of statutory Improvement Notices and Prohibition...

Practice Note

Preliminary steps Before any action is taken it is important to consider: • the event which has created the suspicion of fraud in the company • the financial impact this...

Practice Note

Compulsory interviews under Criminal Justice Act 1987, s 2 (section 2 interviews) Compulsory interviews under section 2 of the Criminal Justice Act 1987 (CJA 1987)...

Practice Note

When do local authorities investigate environmental offences? Environmental offences cover a broad range of crimes which affect the surroundings we live in. Local...

Practice Note

Where more than one enforcement agency is responsible for the investigation and/or prosecution of criminal offences, the authorities often sign a join memorandum of...

Practice Note

When does Natural England investigate? There is an overlap between the responsibilities of the various enforcement bodies (eg the police, local authorities, the...

Practice Note

Natural Resources Wales (NRW) is the principal regulator responsible for the enforcement of environmental law and the prosecution of environmental crime in Wales. It took...

Practice Note

Sections 444 and 445 of the Proceeds of Crime Act 2002 (POCA 2002), provide the power to implement secondary legislation for the purposes of giving effect to requests...

Practice Note

The Health and Safety Executive The Health and Safety Executive (HSE) is a non-Departmental Body of the Department of Work and Pensions and is the main regulator for...

Practice Note