Coronavirus (COVID-19): This Practice Note contains guidance impacted by the Scottish government’s response to the COVID-19 outbreak. For information...
Discretionary life sentencesA discretionary life sentence is a life sentence given to an offender in respect of an offence for which life imprisonment...
The power of the court to order the forfeiture of property under the PCC(S)A 2000The Powers of Criminal Courts (Sentencing) Act 2000 is the principal...
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....
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...
The ‘handling’ offenceHandling stolen goods is an offence that is triable either way.The elements of the offence are:•dishonestly receiving the goods,...
This Practice Note is concerned with one of the three criminal offences created under section 52 of the Criminal Justice Act 1993 (CJA 1993), that is...
Statutory responsibilities of directorsDirectors have statutory responsibilities for ensuring compliance with the following requirements:•keeping and...
Offence of material omissions from statement relating to company's affairsIt is an offence for any present or past officer of a company which is being...
Offence of failure to deliver up property to, or concealing property from official receiver or trusteeA bankrupt commits an offence if they: •fail to...
Fraudulent tradingFraudulent trading is an offence prohibited by section 993 of the Companies Act 2006 (CA 2006). This offence is charged for offences...
False representation or fraud for purposes of obtaining creditors' approval The Insolvency Act 1986 (IA 1986) creates a specific offence relating to...
Providing false statement to an auditorThe Director of a company must produce a report each financial year, unless the company is subject to the small...
Duty to keep accounting recordsEvery company has a duty to keep adequate accounting records. The purpose of this duty is to ensure businesses record...
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