The following Corporate Crime practice note provides comprehensive and up to date legal information covering:
The Criminal Finances Act 2017 (CFA 2017) received Royal Assent on 27 April 2017 and made various changes to Part 5 of the Proceeds of Crime Act 2002 (POCA 2002) including:
CFA 2017, s 14 inserted three new items to the list of items that may be seized under POCA 2002, s 289(6)—betting slips, gaming vouchers and fixed-value casino tokens. Gaming vouchers are vouchers in physical form issued by a gaming machine, which represent a right to be paid the amount stated on it. Fixed-value casino tokens are tokens that are issued by a casino that represent a right to be paid the value stated on them and betting slips are receipts in physical form that represent a right to be paid an amount in respect of a bet placed with a person holding a betting licence. This provision came into force on 16 April 2018
CFA 2017, s 15 inserted a new Chapter 3A into POCA 2002, Pt 5 which creates new civil powers, similar to the existing cash seizure and forfeiture scheme, to enable the forfeiture of items of personal property, like precious metals and jewels, see Practice Note: Recovery of listed assets under the Proceeds of Crime Act 2002. The list of assets which are specified in the new section of POCA 2002 (POCA 2002, s 303B), can be
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Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
Millett LJ subdivided types of constructive trust into two categories, distinguishing between:•the constructive trust proper, where equity intervenes to prevent the legal owner from unconscionably denying the beneficial interest of another (known as the institutional constructive trust)•the
There are two kinds of burden:•the legal burden, and•the evidential burdenThe legal burdenA party has the legal (sometimes called ‘the persuasive’) burden where the onus is on that party to prove a fact or issue in a case to the required standard of proof.The legal burden is generally on the
The Standard Conditions of Sale (SCS), currently in their 5th edition (2018 revision), are a set of standard conditions which are commonly incorporated into contracts for the sale of residential property. The Standard Commercial Property Conditions (Third Edition—2018 Revision) (SCPC) are used for
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