Fraud, forgery, tax and theft offences

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Practice notes
Procedure for either-way offences not sent forthwith to the Crown Court for trial: plea before venue and allocationWhere the court decides that a case...
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9th Nov
Practice notes
The rules relating to the form of indictments and the procedure for their creation and adoption are contained in the following: •the Indictments Act...
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9th Nov
Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance on subjects impacted by the Coronavirus Act 2020 (CA 2020). CA 2020, among other...
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Produced in partnership with 25 Bedford Row 12th Jan
Practice notes
OmissionA defendant must be shown to have had the relevant mental state of mind or intention at the time that the act comprising offence is committed....
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9th Nov
Practice notes
The test for exclusion under PACE 1984, s 78An accused has no entitlement to have evidence excluded simply because it has been obtained unlawfully. To...
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Produced in partnership with Hannah Thomas of 2 Hare Court 12th Jan
Practice notes
The offence of actual bodily harmThe offence of assault occasioning actual bodily harm (ABH) can be tried in either the magistrates' court or the...
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9th Nov
Practice notes
Possession with intent to supply a controlled drugIt is an offence for a person to have a controlled drug in his possession, whether lawfully or not,...
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Produced in partnership with Red Lion Chambers 12th Jan
Practice notes
Competency—general ruleThe most common way for evidence to be adduced is through the testimony of a witness. A witness is said to be competent if they...
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9th Nov
Practice notes
Coronavirus (COVID-19): This Checklist contains guidance impacted by the coronavirus pandemic. The Coronavirus Act 2020 (CA 2020) among other...
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9th Nov
Practice notes
Discretionary life sentencesA discretionary life sentence is a life sentence given to an offender in respect of an offence for which life imprisonment...
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9th Nov
Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance impacted by the Scottish government’s response to the COVID-19 outbreak. For information...
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Produced in partnership with Kevin Henry of Optimum Advocates and Stephen O’Rourke QC of Terra Firma Chambers 12th Jan
Practice notes
This Practice Note provides a summary of key corporate manslaughter prosecutions and convictions under section 1 of the Corporate Manslaughter and...
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9th Nov
Practice notes
How to identify hearsayThe definition of hearsay is contained in the Criminal Justice Act 2003 (CJA 2003). It comprises of four essential...
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9th Nov
Practice notes
Fraud by failure to disclose information while under a legal duty to do so An offence of fraud by failure to disclose is committed where a...
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9th Nov
Practice notes
Forthcoming Change: The Attorney General’s Guidelines on Disclosure and the CPIA Code of Practice have been updated and reissued but are not yet in...
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Produced in partnership with David McNeill of 5 St Andrew's Hill 12th Jan
Practice notes
The ‘handling’ offenceHandling stolen goods is an offence that is triable either way.The elements of the offence are:•dishonestly receiving the goods,...
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9th Nov

Most recent Fraud, forgery, tax and theft offences content

Practice notes
This Practice Note summarises the main types of legal action that can be taken against the UK trade in counterfeit goods, the pros and cons of each...
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Produced in partnership with Taylor Wessing LLP 15th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance ‘Communicating to members during...
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Produced in partnership with Rebecca Bennett of Needle Partnership and Natasha Peacock of Needle Partnership 9th Apr
Practice notes
What is HMRC?HM Revenue and Customs (HMRC) is responsible for the administration and collection of taxes, including direct taxes such as income tax...
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Produced in partnership with Michael Potts of Byrne and Partners LLP 9th Apr
Practice notes
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,...
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9th Apr
Practice notes
HMRC can investigate suspected tax-related criminal offences in England and Wales using the powers, and subject to the safeguards, in the Police and...
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9th Apr
Practice notes
HMRC's information powers in Schedule 36 to the Finance Act 2008 (FA 2008) (see Practice Note: HMRC information powers) are supplemented by...
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9th Apr
Practice notes
STOP PRESS: The All-Party Parliamentary Group on Anti-Corruption & Responsible Tax, which was established in June 2020 is currently researching more...
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9th Apr
Practice notes
This Practice Note considers:•requirement to correct and failure to correct penalties•penalties for offshore matters or offshore transfers•offshore...
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Produced in partnership with Jason Collins and Catherine Robins of Pinsent Masons 9th Apr
Practice notes
Fraudulent trading under the Fraud Act 2006A defendant who is a sole trader, in a partnership or a trust, commits the offence of fraudulent trading if...
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9th Apr
Practice notes
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...
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9th Apr
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman 9th Apr
Practice notes
The offence of aggravated vehicle-takingA person is guilty of aggravated vehicle taking if:•they take a conveyance without the owner's or other lawful...
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9th Apr
Practice notes
Preliminary stepsBefore any action is taken it is important to consider:•what is the event which has created the suspicion of fraud in the...
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9th Apr
Practice notes
False accountingA person who falsifies or conceals information required for an accounting purpose, knowing that the information is misleading, may...
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9th Apr
Practice notes
Dishonesty is a state of mind, which is relevant for the purposes of some criminal offences. Dishonesty provides the principal form of mens rea for...
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9th Apr
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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9th Apr
Practice notes
IntroductionThe government’s strategy for tackling offshore tax evasion was initially set out in HMRC’s 2014 No Safe Havens and has been supplemented...
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Produced in partnership with Nicholas Griffin QC and Tom Broomfield of QEB Hollis Whiteman 9th Apr
Practice notes
The Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud Act 2006 (fraud by false representation, fraud by...
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9th Apr
Practice notes
The offence of theft and mode of trialTheft is an either way offence; it can be tried in the magistrates' court or the Crown Court. Note, however,...
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9th Apr
Practice notes
Fraudulent tradingFraudulent trading is an offence prohibited by section 993 of the Companies Act 2006 (CA 2006). This offence is charged for offences...
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9th Apr

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