Bribery, modern slavery, tax evasion and fraud

This Overview provides a summary of the materials in the subtopic Bribery, modern slavery, tax evasion and fraud.

Bribery Act 2010

The Bribery Act 2010 (BA 2010) applies to individuals and to any business that is incorporated or trades in the UK. It covers bribery committed by the organisation, or on its behalf, anywhere in the world.

A bribe is defined as:

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a 'financial or other advantage' offered, promised, requested or given
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to induce a person to perform a relevant function or activity improperly, or
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to reward them for doing so

'Financial or other advantage' is not defined, but is likely to include cash or cash equivalent, gifts, hospitality and entertainment, preferential treatment in a tendering process, etc. The timing of the bribe is irrelevant and payments made after the relevant event will still be caught, as will bribes that are given or received unknowingly. It is not necessary for the individual or organisation actually to receive any benefit as a result of the bribe for liability to arise.

BA 2010 has significant implications in the employment context.

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