Corporate offences

Corporate offences guidance:

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

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

ARCHIVED: This archived Practice Note is not being maintained. It tracked the passage of the Bill through Parliament to its publication as an Act, and highlighted key...

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 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

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

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

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

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...

Practice Note

Changes as a result of the General Data Protection Regulation The General Data Protection Regulation (EU) 2016/679 (GDPR) on the protection of natural persons with regard...

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

BREXIT IMPACT: Several aspects of the PSC regime will be affected by Brexit, including: • the availability of the Societas Europaea (SE) in the UK. For further details...

Practice Note

This Practice Note sets out and examines the criminal offences created by the Reporting on Payment Practices and Performance Regulations 2017 (RPPPR 2017), SI 2017/395...

Practice Note

What are trade sanctions? Trade sanctions are measures which impose either a prohibition or a licensing requirement on the sale, supply, transfer, export or import of...

Practice Note

Changes as a result of the General Data Protection Regulation The General Data Protection Regulation (EU) 2016/679 (GDPR) on the protection of natural persons with regard...

Practice Note