Explore comprehensive guidance tailored for addressing offences related to insolvency, including fraudulent trading, wrongful trading, and misfeasance. Gain invaluable knowledge on navigating breaches of the Companies Act, with insights into director misconduct, false accounting, and failure to maintain statutory records. This resource offers practical tools and insights to navigate complex investigations and prosecutions, ensuring you stay ahead in your practice.
The Office of Financial Sanctions Implementation (OFSI) has amended General Licence INT/2025/5787748 to introduce a monthly reporting requirement for...
The National Crime Agency (NCA) has announced that Thalha Jubair, from East London, and Owen Flowers, from Walsall, West Midlands, both leading...
The National Crime Agency (NCA) has announced the arrest of six individuals suspected of operating a celebrity impersonation scam centre in Asaba,...
MLex: Senior lawmakers have warned that the UK’s Cyber Resilience and Security Bill does not effectively incorporate AI, as the government faces...
Common assault and batteryThe offences of common assault and batteryTechnically, the offences of assault and battery are separate summary offences. An...
AffrayAffray is an offence created by the Public Order Act 1986 (POA 1986). It can be tried in either the magistrates’ court or the Crown Court. The...
Self defenceSelf defenceSelf defence is an absolute defence based on the evidence which can apply in crimes committed by force. Section 76 of the...
Assault occasioning actual bodily harmThe offence of actual bodily harmThe offence of assault occasioning actual bodily harm (ABH) can be tried in...
Asset strippingWhat is asset stripping?Asset stripping is the controversial practice involving the purchase of a company and the deliberate depletion of that company’s assets for personal gain or to increase short-term profits. A subset of asset stripping is ‘phoenixing’, a practice which involves
Offences of non-disclosure in bankruptcyFailure to submit a statement of affairsWhere a bankruptcy order has been made otherwise than on a debtor’s petition ie by the bankrupt himself, the bankrupt has 21 days beginning with the commencement of the bankruptcy to submit a statement of affairs.A
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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