Fraud, forgery, tax and theft offences

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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 9th Nov
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
Elements of the offence of perverting the course of justicePerverting the course of justice is a common law offence which can only be tried on...
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Produced in partnership with Thomas Evans of 3 Paper Buildings 9th Nov
Practice notes
The right to bailThe Bail Act 1976 (BA 1976) gives a general right to bail to:•any person appearing before a magistrates’ court, youth court or Crown...
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9th Nov
Practice notes
Specific intent—definitionOffences requiring specific intent are of two kinds:•where the mental element of the offence requires a purposive intent...
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9th Nov
Practice notes
What are hygiene improvement notices?Hygiene improvement notices are used by enforcement authorities such as the Food Standards Agency (FSA) or a...
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9th Nov
Practice notes
A challenge to a decision of the lower courts can be brought in various ways, including by way of appeal, judicial review or an appeal by case stated....
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9th Nov
Practice notes
A civil recovery order (CRO) is an order available to recover the proceeds of crime through action in the High Court, rather than the criminal court,...
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9th Nov
Practice notes
Section 9 and Schedule 1 of the Police and Criminal Evidence Act 1984 (PACE 1984) afford access to material that cannot be obtained by an application...
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Produced in partnership with Paul Ozin QC and Alex Mills of 23 Essex Street Chambers 9th Nov
Practice notes
Offending behaviour programmesAn accreditation system for offending behaviour programmes (OBPs) was introduced by the prison service in 1996. OBPs are...
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Produced in partnership with Simon Creighton of Bhatt Murphy Solicitors 9th Nov
Practice notes
In summarising the law of contempt of court, the Court of Appeal has stated:‘The law of contempt exists to protect the course of proceedings from...
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Produced in partnership with Richard Wayman of Pump Court Chambers 9th Nov
Practice notes
What is a disclosure order?A disclosure order is, in general terms, an order authorising a request for information with which the recipient is obliged...
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9th Nov
Practice notes
Application to dismissUnder paragraph 2(1) of Schedule 3 to the Crime and Disorder Act 1998 (CDA 1998), the defendant may (after the date when he is...
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9th Nov
Practice notes
When do local authorities investigate environmental offences?Environmental offences cover a broad range of crimes which affect the surroundings we...
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Produced in partnership with Laura Phillips of 6 Pump Court 9th Nov
Practice notes
The police have wide powers to take non-intimate samples from a person under the Police and Criminal Evidence Act 1984 (PACE 1984). Non-intimate...
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9th Nov
Practice notes
Exceptions under the CJA 2003The admission of hearsay evidence is regulated by the Criminal Justice Act 2003 (CJA 2003).See Practice Note:...
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9th Nov

Most recent Fraud, forgery, tax and theft offences content

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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25th Nov
Practice notes
Self-reporting is the process by which a business can report to law enforcement agencies upon its discovery of financial or other wrongdoing within...
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Produced in partnership with Kevin Dent (Barrister) of 5 St Andrew’s Hill 24th Nov
Practice notes
Lexis®PSL Financial Services FCA/PRA Enforcement Database: This incorporates detailed information on all substantive FCA and PRA Final Notices and,...
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Produced in partnership with Brown Rudnick LLP 24th Nov
Practice notes
For offences that have more of a public policy angle such as those involving counterfeit goods and piracy, it is possible to bring criminal as well as...
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23rd Nov
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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19th Nov
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 18th Nov
Practice notes
For certain types of trade mark infringement cases (such as wilful infringement for the purpose of manufacturing counterfeit goods), the usual civil...
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9th Nov
Practice notes
Making a counterfeit note or coinSection 14 of the Forgery and Counterfeiting Act 1981 (FCA 1981), makes an offence for a person to make a counterfeit...
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9th Nov
Practice notes
This Practice Note summarises the main legal and practical issues that rights holders and their lawyers need to bear in mind when considering whether...
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Produced in partnership with Kyle Phillips and James Seadon of Fieldfisher LLP 4th Nov
Practice notes
This Practice Note discusses the two ‘failure to prevent’ corporate criminal offences created by the Criminal Finances Act 2017 (CFA 2017):•CFA 2017,...
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Produced in partnership with Rhys Meggy of QEB Hollis Whiteman 20th Oct
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 13th Oct
Practice notes
Sentences for fraud by false representationA person convicted of fraud by false representation in the Crown Court on indictment faces a maximum...
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5th Oct
Practice notes
Fraud ProtocolThe procedure and management of fraud trials is determined by the Lord Chief Justice’s Protocol of 22 March 2005 for the Control and...
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2nd Oct
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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Produced in partnership with Cathya Djanogly 29th Sep
Practice notes
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...
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Produced in partnership with Taylor Wessing LLP 29th Sep
Q&As
For the purposes of this Q&A, we have assumed that there is no element of collusion or conspiracy between the actual supplier and the purported...
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28th Sep
Q&As
Handling stolen goodsThis Q&A covers the offence of handling stolen goods and the offence under section 22 of the Theft Act 1968. It also considers...
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28th Sep
Q&As
For the purposes of this Q&A, it is assumed that the relevant shares are shares held in the capital of a private limited company incorporated in...
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28th Sep
Q&As
Note that references to Director of Revenue and Customs Prosecutions now refers to Director of Public Prosecutions (DPP) (Section 145(1) of the...
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28th Sep

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