Michelle Sloane

Partner, RPC

Michelle is a dual qualified lawyer in New Zealand and England & Wales and former investigator from New Zealand’s revenue agency, who specialises in tax disputes, financial crime and regulatory investigations. Michelle acts for both corporate and individual clients.

Michelle has acted for numerous corporates in connection with a wide range of tax and financial crime related matters, with particular focus on fraud, money laundering offences and VAT and customs and excise duty disputes. She has experience working on dispute, investigations and prosecutions involving numerous enforcement authorities for over 18 years. In her representation of individuals, Michelle regularly attends Interviews Under Caution and regulatory investigative interviews and has also represented individuals in broader criminal and regulatory investigations.

A core area of her practise is financial crime litigation which involves fraud, bribery and the conduct of related civil proceedings. She has particular expertise in relation to HMRC criminal investigations and prosecutions in relation to all taxes, including defending those alleged to have committed tax fraud and money laundering offences.

Contributed to

3

Bringing a private prosecution—practical considerations

Practice Notes

This Practice Note provides a summary of the key practical considerations involved in bringing a private prosecution. It considers the initial considerations behind commencing private prosecution proceedings, alternative means of redress, the decision to prosecute and the application of the Full Code Test set out in the Code for Crown Prosecutors. The Practice Note also covers the role of the Director of Public Prosecutions (DPP) in supervising private prosecutions, the Private Prosecutors’ Association (PPA) ‘Code of Practice for Private Prosecutors’, investigations by private prosecutors and working with the police and CPS to conduct investigations. Also considered is the process for initiating proceedings in the magistrates’ court, laying an information and matters to consider following the issue of a summons or warrant.

Corporate Crime

Challenging private prosecutions

Practice Notes

This Practice Note deals with the key themes and practical considerations to challenging private prosecutions. It covers the routes to defending private prosecutions, challenges which can be brought in the magistrates’ court prior to the issue of a summons or warrant, challenges to a summons after issue, abuse of process type arguments to be raised in the magistrates’ court, Crown Court or also High Court such as judicial review challenges, eg to the decision to issue a summons as well as the ability of the Director of Public Prosecutions (DPP) and Crown Prosecution Service (CPS) to take over and discontinue a private prosecution, and costs issues involved in challenges to private prosecutions.

Corporate Crime

Pros and cons of bringing a private prosecution—checklist

Checklists

This Checklist is designed to assist solicitors advising on private prosecutions as well as private prosecutors themselves, to illustrate the major advantages, challenges and pitfalls of private prosecutions, as opposed to other forms of redress. It covers the advantages of bringing a private prosecution including being able to control the litigation as well as the disadvantages and limitations of bringing a private prosecution. It provides links through to detailed guidance on the issues covered.

Corporate Crime