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Fraud, forgery, tax and theft offences

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European Union and UK government initiatives on money laundering and terrorism finance

European Union and UK government initiatives on money laundering and terrorism finance

The following Corporate Crime news provides comprehensive and up to date legal information on European Union and UK government initiatives on money laundering and terrorism finance

Corporate Crime weekly highlights—29 July 2021

Corporate Crime weekly highlights—29 July 2021

The following Corporate Crime news provides comprehensive and up to date legal information on Corporate Crime weekly highlights—29 July 2021

How anti-corruption push affects US companies operating abroad

How anti-corruption push affects US companies operating abroad

The following Corporate Crime news provides comprehensive and up to date legal information on How anti-corruption push affects US companies operating abroad

Cum-ex deals are criminal tax evasion, German court says

Cum-ex deals are criminal tax evasion, German court says

The following Corporate Crime news provides comprehensive and up to date legal information on Cum-ex deals are criminal tax evasion, German court says

Featured Corporate Crime content

Criminal damage

Criminal damage

Criminal damageGeneralSimple criminal damage is triable either way unless the value of the alleged damage is £5,000 or less, in which case the offence...

Absolute and conditional discharge

Absolute and conditional discharge

Absolute and conditional dischargeThis Practice Note reflects the procedural code for sentencing offenders in England and Wales (Sentencing Code) that...

Sentencing fraud offences committed by individuals

Sentencing fraud offences committed by individuals

Sentencing fraud offences committed by individualsThe Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud...

ECHR, art 5(4)—rights and duties

ECHR, art 5(4)—rights and duties

ECHR, art 5(4)—rights and dutiesThe scope of article 5(4) Article 5(4) of the European Convention of Human Rights (ECHR) provides that: 'Everyone who...

Practice notes

Fraud by false representation—sentence tracker

Fraud by false representation—sentence trackerSentences for fraud by false representationA person convicted of fraud by false representation in the...
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19th May
Practice notes

Strict liability

Strict liabilityStrict liabilityWhen an offence does not require proof of a mental element it is an offence of strict liability. There are some common...
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19th May
Practice notes

Breach of a community order

Breach of a community orderThis Practice Note reflects the procedural code for sentencing offenders in England and Wales (Sentencing Code) that...
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19th May
Practice notes

Proxy purchasing of tobacco and nicotine products

Proxy purchasing of tobacco and nicotine productsIn England and Wales it is an offence for an adult to buy or attempt to buy tobacco or tobacco...
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19th May
Practice notes

Intimate searches

Intimate searchesAuthorising and ordering intimate searchesAn intimate search is the physical examination of any of the suspect’s body orifices other...
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19th May
Practice notes

Disclosure in the magistrates’ court

Disclosure in the magistrates’ courtInitial details of the prosecution case (IDPC)The requirements for service and contents of the initial details of...
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Produced in partnership with David McNeill of 5 St Andrew's Hill and Hannah Thomas of 2 Hare Court 19th May
Practice notes

Conspiracy

ConspiracyThere are three main inchoate offences in English law: •conspiracy—where at least two people have agreed to commit a crime•attempt—where the...
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19th May
Practice notes

Indecent images of children

Indecent images of childrenThe criminal offencesThe Protection of Children Act 1978 (PCA 1978), the Criminal Justice Act 1988 (CJA 1988) and the...
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19th May
Practice notes

Breach of a suspended sentence

Breach of a suspended sentenceThis Practice Note reflects the procedural code for sentencing offenders in England and Wales (Sentencing Code) that...
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19th May
Practice notes

Seizure and retention of property

Seizure and retention of propertyLawful authority to seize and retain property (subject to legal professional privilege) following a search of...
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19th May
Practice notes

Securities, sureties and other conditions of bail

Securities, sureties and other conditions of bailConditions of bailA defendant granted bail by the court may be required to comply with conditions of...
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Produced in partnership with Alistair Grainger of 25 Bedford Row 19th May
Practice notes

Anti-social behaviour—environmental breaches

Anti-social behaviour—environmental breachesThis Practice Note explains the powers available to deal with anti-social behaviour in an environmental...
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Produced in partnership with Jeremy Phillips and Charles Forrest of Francis Taylor Building 19th May
Practice notes

Duress and necessity

Duress and necessityDuress by threatsDuress by threats provides a complete defence to a charge of any offence other than murder, attempted murder and...
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19th May
Practice notes

Abuse of process procedure

Abuse of process procedureFor an explanation of when abuse of process applications may arise in criminal proceedings, see Practice Note: Abuse of...
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19th May
Practice notes

Disclosure orders under the Proceeds of Crime Act 2002

Disclosure orders under the Proceeds of Crime Act 2002What is a disclosure order?A disclosure order is, in general terms, an order authorising a...
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19th May
tag iconIn-house
Practice notes

Trials under the Scottish solemn procedure

Trials under the Scottish solemn procedureCoronavirus (COVID-19): Scottish criminal procedure has been impacted by the COVID-19 pandemic....
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Produced in partnership with Craig Findlater of Black Chambers and Stephen O'Rourke QC of Terra Firma Chambers 19th May
tag iconScottish Law

Most recent Fraud, forgery, tax and theft offences content

Practice notes

Dealing with dawn raids by HM Revenue & Customs

Dealing with dawn raids by HM Revenue & CustomsWhat is HMRC?HM Revenue and Customs (HMRC) is responsible for the administration and collection of...
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Produced in partnership with Michael Potts of PCB Byrne 1st Aug
Q&As

A is a customer of supplier B. Where A has mistakenly paid third party C, as a result of C having hacked into B’s records and issued an (false) invoice apparently in the name of B, but payable to C’s account, is B liable to A in damages for the money A paid to C?

A is a customer of supplier B. Where A has mistakenly paid third party C, as a result of C having hacked into B’s records and issued an (false)...
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1st Aug
Q&As

Are tax offences predicate offences for the purposes of money laundering offences in the UK?

Are tax offences predicate offences for the purposes of money laundering offences in the UK?This Q&A covers money laundering offences under the...
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1st Aug
Q&As

What are the differences between the two proposed corporate offences involving the facilitation of tax evasion, who can commit the offences and what defences are going to be available?

What are the differences between the two proposed corporate offences involving the facilitation of tax evasion, who can commit the offences and what...
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Produced in partnership with James Brockhurst of Gowling WLG 1st Aug
Q&As

Is it an offence for a person to submit a cheque in the knowledge that the cheque cannot be honoured due to sufficient funds?

Is it an offence for a person to submit a cheque in the knowledge that the cheque cannot be honoured due to sufficient funds?False representation...
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1st Aug
Q&As

What guidance have the courts recently given on the sentences to be imposed on offenders found guilty of handling stolen goods?

What guidance have the courts recently given on the sentences to be imposed on offenders found guilty of handling stolen goods?Handling stolen...
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31st Jul
Q&As

What are the provisions regarding the consent required from the Director of Public Prosecutions to prosecute offences under the Customs and Excise Management Act 1979?

What are the provisions regarding the consent required from the Director of Public Prosecutions to prosecute offences under the Customs and Excise...
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31st Jul
Q&As

A client (Party B) is owed money by a debtor (Party A). An invoice was sent by Party B, but their emails were hacked and the money owed to Party B was paid to the hacker (Party C). Who is at fault and can Party B recover the funds from Party A?

A client (Party B) is owed money by a debtor (Party A). An invoice was sent by Party B, but their emails were hacked and the money owed to Party B was...
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31st Jul
Q&As

Do you have any Precedents to start a claim against an individual who fraudulently solicited payment into his own account rather than a supplier’s account?

Do you have any Precedents to start a claim against an individual who fraudulently solicited payment into his own account rather than a supplier’s...
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31st Jul
Q&As

While a director is awaiting trial for offences under section 993 of the Companies Act 2006 for fraud, can they be stopped from trading ?

While a director is awaiting trial for offences under section 993 of the Companies Act 2006 for fraud, can they be stopped from trading ?Section 993...
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31st Jul
Q&As

Can I negotiate an administrative penalty for a client being investigated for tax credit fraud?

Can I negotiate an administrative penalty for a client being investigated for tax credit fraud?Administrative penalties are available under sections...
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31st Jul
Practice notes

Copyright criminal offences

Copyright criminal offencesFor offences that have more of a public policy angle such as those involving counterfeit goods and piracy, it is possible...
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31st Jul
Practice notes

Anti-counterfeiting in the UK

Anti-counterfeiting in the UKThis Practice Note summarises the main types of legal action that can be taken against the UK trade in counterfeit goods,...
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Produced in partnership with Taylor Wessing LLP 31st Jul
Q&As

What remedies may be available to a person who has entered into a transaction to buy shares, where it transpires that the purported seller of such shares has neither title to nor the capacity/authority to sell such shares?

What remedies may be available to a person who has entered into a transaction to buy shares, where it transpires that the purported seller of such...
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31st Jul
Practice notes

Pension liberation—an introduction

Pension liberation—an introductionCORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance...
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Produced in partnership with Rebecca Bennett of Needle Partnership and Natasha Peacock of Needle Partnership 31st Jul
Practice notes

Protecting intellectual property through private prosecutions

Protecting intellectual property through private prosecutionsThis Practice Note summarises the main legal and practical issues that rights holders and...
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Produced in partnership with Kyle Phillips and James Seadon of Fieldfisher LLP 31st Jul
Practice notes

Trade mark offences

Trade mark offencesFor certain types of trade mark infringement cases (such as wilful infringement for the purpose of manufacturing counterfeit...
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31st Jul
Practice notes

Offshore penalties, sanctions and criminal offences—outline

Offshore penalties, sanctions and criminal offences—outlineSTOP PRESS: The All-Party Parliamentary Group on Anti-Corruption & Responsible Tax, which...
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31st Jul
Practice notes

Offshore tax evaders—offshore penalties and other civil sanctions

Offshore tax evaders—offshore penalties and other civil sanctionsThis Practice Note considers:•requirement to correct and failure to correct...
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Produced in partnership with Jason Collins of Pinsent Masons and Catherine Robins of Pinsent Masons 31st Jul
Practice notes

Benchmark enforcement action—essentials

Benchmark enforcement action—essentialsBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit...
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Produced in partnership with Brown Rudnick 31st Jul

Popular documents

Convention rights—structure of qualified rights

Convention rights—structure of qualified rights

Convention rights—structure of qualified rightsThe rights preserved under the European Convention on Human Rights (ECHR), as set out in the Human Rights Act 1998 Sch 1, can be broadly divided into three groups:•absolute rights—which cannot be interfered with by the state or derogated from even in a

Scotland: the Accountant in Bankruptcy

Scotland: the Accountant in Bankruptcy

Scotland: the Accountant in BankruptcyThe office of the Accountant in Bankruptcy (AiB) was created by section 156 of the Bankruptcy (Scotland) Act 1856 . Previously, the functions of the AiB were limited but since 1993, with the enactment of the Bankruptcy (Scotland) Act 1993 (B(S)A 1993), the role

Indemnity costs orders—principles

Indemnity costs orders—principles

Indemnity costs orders—principlesThis Practice Note considers orders for costs determined on an indemnity basis (indemnity costs orders). A court may order that costs are assessed on an indemnity basis so that any doubt as to the costs claimed are resolved in favour of the receiving party. Compare

Public inquiry procedure

Public inquiry procedure

Public inquiry procedureThe procedure by which a public inquiry is conducted will vary significantly from one inquiry to the next. Even for inquiries established under the Inquiries Act 2005 (IA 2005), the associated inquiry rules are not particularly prescriptive as to how they ought to be