This Practice Note contains a table with some specific examples of where legal professional privilege (LPP) and privileged circumstances are likely to apply...
There are many ways that risk of modern slavery can manifest in supply chains. In order to assess the level of risk of slavery in your supply chains, you must first...
The Criminal Finances Act 2017 (CFA 2017) introduced a corporate offence of failure to prevent facilitation of tax evasion, from 30 September 2017. There are two...
This Practice Note describes what a good modern slavery and human trafficking supplier audit process looks like and provides guidance on who should conduct audits, how to...
Corporate fraud is any fraud committed against a business. Fraud impacting businesses can be both general frauds that target any and all businesses, or sector specific...
What is a bogus law firm? The term 'bogus law firm' is used to describe a situation where a firm or individual that is not regulated by the SRA pretends to...
Crime risks (eg AML, bribery, sanctions, fraud, facilitation of tax evasion and organised crime) should be treated the same as any other risks facing a firm....
Employers may wish to know whether a prospective employee has a criminal record, for example because: • it reflects on the employee’s character and suitability for the...
Forthcoming changes:The UK has voted to leave the EU and this will take place on exit day as defined in section 20 of the European Union (Withdrawal) Act 2018. This...
This Practice Note explains the process of the designation of sanctions targets by the UN, EU and in the UK under the Terrorist Asset-Freezing etc Act 2010 (TAFA 2010)....
Scope of this timeline There are different sanctions regimes which affect UK businesses. Usually they are grouped into trade and financial sanctions: • trade sanctions...
Section 54 of the Modern Slavery Act 2015 (MSA 2015) introduces a requirement for certain commercial organisations operating in the UK to produce an annual transparency...
The complex nature of watch list screening creates challenges and presents risks. This Practice Note summarises the challenges watch list screening can present and the...
The Criminal Finances Act 2017 (CFA 2017) introduced a corporate offence of failure to prevent facilitation of tax evasion, which came into force on 30 September 2017....
The Criminal Finances Act 2017 (CFA 2017) introduced a corporate offence of failure to prevent facilitation of tax evasion, which came into force on 30 September 2017....
The Criminal Finances Act 2017 (CFA 2017) introduced a corporate offence of failure to prevent facilitation of tax evasion, which came into force on 30 September 2017....