Scotland's robust legal framework on corporate crime demands keen insight and informed navigation. From bribery and fraud to sanctions breaches, practitioners must stay abreast of evolving legislation, enforcement trends, and defence strategies. This hub provides targeted guidance to tackle corporate malfeasance effectively.
The Office of Financial Sanctions Implementation (OFSI) has updated its UK Financial Sanctions FAQs by adding FAQ 203 on ‘Asset freeze exception:...
The Department for Digital, Culture, Media and Sport (DCMS), Home Office and Office for Digital Identities and Attributes (ODIA) have announced that...
The Financial Conduct Authority (FCA) has announced that Crispin Odey’s ban from the financial services industry has been upheld by the Upper...
The Home Office and HM Treasury (HMT) have published the Anti-Money Laundering and Asset Recovery Strategy, announcing the recruitment of 500 officers...
Common assault and batteryThe offences of common assault and batteryTechnically, the offences of assault and battery are separate summary offences. An...
AffrayAffray is an offence created by the Public Order Act 1986 (POA 1986). It can be tried in either the magistrates’ court or the Crown Court. The...
Self defenceSelf defenceSelf defence is an absolute defence based on the evidence which can apply in crimes committed by force. Section 76 of the...
Assault occasioning actual bodily harmThe offence of actual bodily harmThe offence of assault occasioning actual bodily harm (ABH) can be tried in...
Comparison of criminal fraud in Scotland with England and WalesCriminal fraud in ScotlandHow criminal fraud is defined, how it is investigated and how it is prosecuted (and who by) varies across the UK.In Scotland, the majority of criminal fraud prosecutions concern the ‘catch all’ common law fraud
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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