Cheating the public revenue
Cheating the public revenue

The following Corporate Crime practice note provides comprehensive and up to date legal information covering:

  • Cheating the public revenue
  • Offence of cheating the public revenue
  • Cheating the revenue—the indictment
  • Elements of the offence of cheating the public revenue
  • Cheating—the criminal act
  • Dishonesty
  • Penalties and sentencing for cheating the public revenue
  • Missing trader intra-community (MTIC) or carousel fraud
  • Acquisition fraud
  • Carousel fraud

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see Practice Note: What does IP completion day mean for corporate crime?

Offence of cheating the public revenue

The offence of cheating the public revenue is a common law offence triable only on indictment. This means that, where the public revenue is the victim, the fraud will always be tried in the Crown Court, even though, had it been perpetrated privately between individuals, it might be suitable for summary trial.

Section 32(1)(a) of the Theft Act 1968 (TA 1968) preserved by the offence while abolishing the offence of cheating in general.

The Court of Appeal has determined that it is reasonably to be assumed that Parliament has deliberately left the common law offence untouched by statutory changes in this area because it recognised that it was appropriate to do so for the protection of the public (see paragraph [34] of its judgment in R v Dosanjh). In that case, the Court of Appeal held

Popular documents