Corporate offences

Corporate offences guidance:

The purpose of this Practice Note is to provide a general understanding of the offences under section 1, 2 and 6 of the Bribery Act 2010 (BA 2010). It does not cover the...

Practice Note

Banned practices which are criminal offences Engaging in a commercial practice that is always unfair is made an offence by Consumer Protection from Unfair Trading...

Practice Note

The transport industry has various legal obligations regarding carrying passengers into the UK. These are: • to adequately check the travel documents of passengers • to...

Practice Note

Offence of conspiracy to defraud Conspiracy to defraud is a common law offence which was expressly preserved by section 5(2) of the Criminal Law Act 1977 (CLA 1977), and...

Practice Note

Application of the Consumer Protection Act 1987 Part II of the Consumer Protection Act 1987 (CPA 1987) provides regulation making powers for the Secretary of State...

Practice Note

The specific offence of corporate manslaughter was created by the Corporate Manslaughter and Corporate Homicide Act 2007 (CMCHA 2007). The CMCHA 2007 extends to the whole...

Practice Note

Statutory responsibilities of directors Directors have statutory responsibilities for ensuring compliance with the following requirements: • keeping and maintaining...

Practice Note

Coronavirus (COVID-19): To help businesses cope with the disruption caused by Coronavirus, COVID-19, the Environment Agency (EA) has published a series of temporary...

Practice Note

BREXIT: As of exit day (31 January 2020), the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Facilitating the performance of a duty by public officials Facilitation payments, also known as facilitating or grease payments, are generally small amounts of money paid...

Practice Note

Corporate criminal liability for bribery—section 7 of the Bribery Act 2010 This offence can only be committed by relevant commercial organisations (RCOs), not...

Practice Note

This Practice Note summarises the key offences which can be committed under the Health and Safety at Work etc Act 1974 (HSWA 1974) and the process for their prosecution...

Practice Note

This Practice Note discusses the two ‘failure to prevent’ corporate criminal offences created by the Criminal Finances Act 2017 (CFA 2017): • CFA 2017, s 45 creates the...

Practice Note

False accounting A person who falsifies or conceals information required for an accounting purpose, knowing that the information is misleading, may commit an offence of...

Practice Note

Falsification of company books under the Insolvency Act 1986 A company is insolvent where it cannot pay its debts when they are due or its liabilities exceed the value of...

Practice Note

Financial sanctions and legislative regime during the implementation period As of exit day (31 January 2020), the UK is no longer an EU Member State. However, in...

Practice Note

Offences of fraudulent evasion of duty—the smuggling offences A person commits an offence under section 170(1) of the Customs and Excise Management Act 1979 (CEMA 1979)...

Practice Note

Offence of fraudulent evasion of VAT It is an offence under section 72(1) of the Value Added Tax Act 1994 (VATA 1994) if any person is knowingly concerned in the taking...

Practice Note

Fraudulent trading Fraudulent trading is an offence prohibited by section 993 of the Companies Act 2006 (CA 2006). This offence is charged for offences committed on or...

Practice Note

Fraudulent trading under the Fraud Act 2006 A defendant who is a sole trader, in a partnership or a trust, commits the offence of fraudulent trading if they are knowingly...

Practice Note

Enforcement of the HMO licensing regime is the responsibility of the LHA of the area in which the HMO is located. See Practice Notes: Houses in multiple occupation...

Practice Note

This Practice Note provides an overview of the main criminal offences relating to illegal working and discusses practical aspects of dealing with a criminal investigation...

Practice Note

Immigration offences are matters that are dealt with under the criminal law. They are distinct from civil penalties which, in the context of immigration, are monetary...

Practice Note

Insider dealing—the criminal offence Insider dealing is the use of sensitive or privileged information that has not yet been released to the public in order to take...

Practice Note

Levying payment for safety equipment Employers have a series of duties imposed upon them by the Health and Safety at Work Act 1974 (HSWA 1974) in relation to: • their...

Practice Note

Misleading actions An action can be misleading in relation to a commercial practice under the Consumer Protection from Unfair Trading Regulations 2008 SI 2008/1277,...

Practice Note

The offence of misleading omissions Engaging in a commercial practice that is a misleading omission is made an offence by the Consumer Protection from Unfair Trading...

Practice Note

Money laundering offences—an introduction Money laundering is the process by which the proceeds of crime are converted into assets which appear to have a legitimate...

Practice Note

Change in control of authorised persons Part XII of the Financial Services and Markets Act 2000 (FSMA 2000) requires individuals or corporate bodies wishing to acquire or...

Practice Note

The Data Protection Act 2018 (DPA 2018) received Royal Assent on 23 May 2018. The DPA 2018 puts the UK in a position to continue to share personal data with other EU...

Practice Note
Trending Topics
Scottish Law In-House COVID-19