The following Corporate Crime practice note provides comprehensive and up to date legal information covering:
A person commits an offence under the section 167 of the Customs and Excise Management Act 1979 (CEMA 1979) if they knowingly or recklessly:
make or signs
cause to be made or signed
deliver or cause to be delivered to HMRC
any declaration, notice, certificate or other document which is untrue in a material particular.
A person also commits an offence under CEMA 1979, s 167 if they make a statement in answer to any question by a customs officer which they are required to answer which is untrue in a material particular.
CEMA 1979, s 167(1) offence is an either way offence.
CEMA 1979, s 167(3) creates exactly the same offence as in s 167(1) except that no mental element is required. The offence is therefore a strict liability or absolute offence.
CEMA 1979, s 167(3) offence can only be tried in the magistrates' court.
See Practice Note: Strict liability.
To be guilty of the offence under CEMA 1979, s 167(1) the defendant either has to knowingly or recklessly commit the criminal act.
A person acts recklessly with respect to:
a circumstance when they are aware of a risk that it existed or would exist
a result when they are aware of a risk that it would occur; and it
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
This Practice Note examines:•why negative pledge clauses are used in commercial transactions •the consequences of breaching negative pledge provisions•how negative pledges are viewed in the context of security and quasi-security, and•key considerations when drafting a negative pledge clauseWhere
Who is a fiduciary?There is no comprehensive list of the relationships which give rise to the existence of fiduciary duties under common law. Some relationships are automatically fiduciary, eg those between trustee and beneficiary, solicitor and client, principal and agent, business partner and
Overlapping insurance policesThere are various reasons why an insured may end up with overlapping insurance cover, whether deliberately or otherwise.Examples include the situation where the insured takes the benefit of other insurance arranged by another party or where, in the commercial world, risk
Definition of automatismAn act is done in a state of automatism if it is done by the body without control by the mind, (eg it is a spasm or a reflex), or if it is done by a person who is not conscious of what they are doing. The act may be described as involuntary, but will not be regarded as such
0330 161 1234
To view our latest legal guidance content,sign-in to Lexis®PSL or register for a free trial.