The offence of aggravated vehicle-taking A person is guilty of aggravated vehicle taking if: • they take a conveyance without the owner's or other lawful authority's...
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 and includes some...
The offence A person is guilty of blackmail if, with a view to gain for themselves or another or with intent to cause loss to another, they make any unwarranted demand...
What is a boiler room fraud? Boiler rooms are the names ascribed to high pressure sales environments. The idea is that the sales environment creates the pressure of a...
Burglary In most cases burglary is an either-way offence and so it can be tried in the magistrates' court or the Crown Court. Burglary triable only on indictment Under...
Offence of cheating the public revenue The offence of cheating the public revenue is a common law offence triable only on indictment. This means that, where the public...
Civil investigation of tax fraud HMRC’s published policy in respect of tax fraud states that HMRC will seek to use a civil rather than criminal procedure wherever...
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...
The Digital Economy Act 2017 (DEA 2017) received Royal Assent on 27 April 2017. DEA 2017 implementation is underway with the publication of the Digital Economy Act 2017...
Copyright theft Theft of copyright is criminalised by the Copyright, Designs and Patents Act 1988 (CDPA 1988), the Trade Marks Act 1994 (TMA 1994) and the Video...
Making a counterfeit note or coin Section 14 of the Forgery and Counterfeiting Act 1981 (FCA 1981), makes an offence for a person to make a counterfeit of a currency note...
Offences relating to untrue declarations etc A person commits an offence under the section 167 of the Customs and Excise Management Act 1979 (CEMA 1979) if...
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...
What is HMRC? HM Revenue and Customs (HMRC) is responsible for the administration and collection of taxes, including direct taxes such as income tax and corporation tax;...
Introduction The government’s strategy for tackling offshore tax evasion was set out in HMRC’s 2014 No Safe Havens. Its general aims were that: • there are no...
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...
