Fraud, forgery, tax and theft offences

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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 12th Jan
Practice notes
Searches of premises during criminal investigations may be conducted on the authority of a warrant issued by a court, or without warrant under a...
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9th Nov
Practice notes
Changes under CFA 2017The Criminal Finances Act 2017 (CFA 2017) received Royal Assent on 27 April 2017 and made various changes to Part 5 of the...
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9th Nov
Practice notes
The offence of threats to killThe offence of threats to kill is an offence which can be tried in the magistrates' court or the Crown Court. The...
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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 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
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
What is compensation?A compensation order is defined in the Powers of Criminal Courts (Sentencing) Act 2000 (PCC(S)A 2000), to mean an order which...
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9th Nov
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 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
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
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
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
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
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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16th Mar
Practice notes
BurglaryIn 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...
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15th Mar
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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11th Mar
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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26th Feb
Practice notes
Civil investigation of tax fraudHMRC’s published policy in respect of tax fraud states that HMRC will seek to use a civil rather than criminal...
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Produced in partnership with Corker Binning 26th Feb
Practice notes
Offence of cheating the public revenueThe offence of cheating the public revenue is a common law offence triable only on indictment. This means that,...
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26th Feb
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 Feb
Practice notes
Offences of fraudulent evasion of duty—the smuggling offencesA person commits an offence under section 170(1) of the Customs and Excise Management Act...
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23rd Feb
Q&As
This Q&A covers money laundering offences under the Proceeds of Crime Act 2002 (POCA 2002), statutory tax and duty evasion offences, and the common...
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13th Feb
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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13th Feb
Q&As
Section 993 of the Companies Act 2006 (CA 2006) makes it an offence for any business of a company to be carried on with intent to defraud creditors,...
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28th Jan
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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7th Dec
Q&As
False representation under the Fraud Act 2006Fraud by false representation is an offence under section 2 of the Fraud Act 2006 (FrA 2006).The elements...
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6th Dec
Q&As
Administrative penalties are available under sections 115A or 115B Social Security Administration Act 1992 (SSAA 1992). The Department for Work and...
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6th Dec
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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6th Dec
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 Nov

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