The following Corporate Crime guidance note Produced in partnership with Paul Marshall, partner and Ramsay Hall, Associate of Brodies LLP provides comprehensive and up to date legal information covering:
How criminal fraud is defined, how it is investigated and how it is prosecuted (and who by) varies across the UK.
In Scotland, the majority of criminal fraud prosecutions concern the ‘catch all’ common law fraud offence, but the other common law offences of uttering and embezzlement may be applicable to particular facts and circumstances. See below: Common law fraud: general and Embezzlement and uttering.
There are also a number of statutory offences which involve elements of criminal fraud; some of the statutory offences derive from legislation which applies only in Scotland, and some from legislation which applies UK-wide. It is important to note at the outset, however, that neither the Fraud Act 2006 (FrA 2006) nor the Theft Act 1968 (TA 1968) apply in Scotland. However, see: TA 1968, s 14, which provides for the extension of that Act to commission in Scotland of certain acts involving theft of mail bags or postal packets. There are also a number of differences in terms of how investigations and prosecutions of criminal fraud are undertaken in Scotland when compared with England and Wales.
In Scotland, individuals and corporate entities can be held criminally liable either on the basis of specific statutory provisions (for example, under section 7 of the Bribery Act
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