Fraud, forgery, tax and theft offences

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Practice notes
Any informal request or formal application for the return of property seized by an investigating authority during a criminal investigation will depend...
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9th Nov
Practice notes
What is a remedial action notice?A remedial action notice is used by enforcement authorities such as the Food Standards Agency (FSA) or a local...
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9th Nov
Practice notes
This Practice Note deals with what is meant by corporate liability in relation to criminal law. It covers establishing corporate liability, the...
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9th Nov
Practice notes
Possessing extreme pornographySimple possession of extreme pornography is an offence under section 63 of the Criminal Justice and Immigration Act 2008...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
BackgroundThe concept of privilege against self-incrimination, which is commonly referred to as one distinct protection, actually arises from a number...
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Produced in partnership with Aine Kervick and Will Hayes of Kingsley Napley LLP 12th Jan
Practice notes
What is a football banning order?A football banning order is a measure designed to prevent offenders travelling to football matches in England and...
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9th Nov
Practice notes
The introduction of trial by a single justice was a response to a belief, on the part of the government, that the use of two or three justices to deal...
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Produced in partnership with Quinton Newcomb of Fulcrum Chambers 12th Jan
Practice notes
There is no defence of entrapment in English law but it is considered to be an abuse of the process of the court for state agents to lure a person...
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9th Nov
Practice notes
This Practice Note explains the main fitness to practise hearing before the Health and Care Professions Tribunal (HCPT). It deals with preparation for...
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Produced in partnership with Paul Renteurs of 2 Hare Court 12th Jan
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
What is an absolute discharge?An absolute discharge is the most lenient sentence available to the court and is imposed where the court is satisfied...
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9th Nov
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
Pre-sentence reportsA pre-sentence report (PSR) is a report usually prepared by the National Probation Service (NPS) with a view to assisting the...
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9th Nov
Practice notes
Fraud by false representationFraud by false representation applies to a broader range of conduct than the offences under the preceding legislation...
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9th Nov
Practice notes
When defendants are guilty, they have a choice to plead guilty or to put the prosecution to proof. When they plead guilty they may benefit from a...
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9th Nov

Most recent Fraud, forgery, tax and theft offences content

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
Practice notes
Fraud by false representationFraud by false representation applies to a broader range of conduct than the offences under the preceding legislation...
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9th Apr
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 Apr
Practice notes
Obtaining services dishonestlyIt is an offence for a defendant to obtain, by any dishonest act, services for which payment is required, with intent to...
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9th Apr
Practice notes
Taking a conveyance without authority offenceTaking a conveyance without authority is committed when a person:•takes a conveyance without the owner's...
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9th Apr
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 9th Apr
Practice notes
Offence of making a false instrumentA person is guilty of forgery under section 1 of the Forgery and Counterfeiting Act 1981 (FCA 1981) if he makes a...
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9th Apr
Practice notes
The offenceA 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...
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9th Apr
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 Apr
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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9th Apr
Practice notes
Offences relating to untrue declarations etcA person commits an offence under the section 167 of the Customs and Excise Management Act 1979 (CEMA...
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9th Apr
Practice notes
Offence of fraudulent evasion of income taxSection 106A of the Taxes Management Act 1970 (TMA 1970) provides that a person commits an offence if they...
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9th Apr
Practice notes
Copyright theftTheft of copyright is criminalised by the Copyright, Designs and Patents Act 1988 (CDPA 1988), the Trade Marks Act 1994 (TMA 1994) and...
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1st Apr
Practice notes
RobberyRobbery is a theft offence, involving dishonesty but elevated also by the intention to use force.Robbery can only be tried in the Crown Court...
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19th Mar
Practice notes
It is an offence for a person to possess, or have under their control, any article for use in the course of or in connection with fraud under the...
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18th Mar

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