The following Corporate Crime practice note produced in partnership with Tom Stocker of Pinsent Masons provides comprehensive and up to date legal information covering:
Businesses and persons in Scotland are subject to some UK-wide reporting duties, such as, under section 330 of the Proceeds of Crime Act 2002 (POCA 2002) (for more information see Practice Notes: Money laundering offences under the Proceeds of Crime Act 2002—The principal money laundering offences and Authorised disclosure, protected disclosure and appropriate consent). This Practice Note considers the specific reporting duties imposed in Scotland by the Criminal Justice and Licensing (Scotland) Act 2010 (CJL(S)A 2010), ie the duty to report specific predicate offences under that act.
The reporting duty described below (see Failure to report certain offence) applies if there is knowledge or suspicion of offences under CJL(S)A 2010, ss 28, 29, 30.
Under CJL(S)A 2010, s 28, it is an offence for a person to agree with at least one other person to act together for the principal purpose of committing or conspiring to commit an indictable offence which is:
committed with the intention of obtaining a material benefit for any person, or
an act of violence or a threat made with the intention of obtaining such a benefit in the future (referred to as a ‘serious offence’)
CJL(S)A 2010, s 28 therefore applies where two or more persons have agreed
Free trials are only available to individuals based in the UK
Complete all the fields above to proceed to the next step.
**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
Take a free trial
Admissibility of hearsay evidence in criminal proceedingsHow to identify hearsayThe definition of hearsay is contained in the Criminal Justice Act 2003 (CJA 2003). It comprises of four essential elements.There must be:•a statement•made out of court•relied on for the truth of the matter stated,
Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part as a tax-free lump sum. HMRC calls this a ‘pension commencement lump sum’ (PCLS). Taking a lump sum is usually at the option of the member who will
Indirect discriminationThis Practice Note considers unlawful indirect discrimination under Equality Act 2010 (EqA 2010).There is a clear difference between direct and indirect discrimination, and the two are mutually exclusive (although claims may of course be brought in the alternative):•the law
Contract interpretation—express terms in contractsExpress and implied contractual terms distinguishedContractual terms may be either express or implied:•express terms—are terms which are actually recorded in a written contract or openly expressed in an oral contract at the time the contract is made
0330 161 1234