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SECRETARY OF STATE FOR BUSINESS ENTERPRISE AND REGULATORY REFORM v AARON AND OTHERS

[2009] Lloyd's Rep FC 1

Directors disqualification — Admissibility of evidence — Rule in Hollington v Hewthorn — Whether report of FSA inspectors admissible.

A AND OTHERS v HER MAJESTY’S TREASURY

[2009] Lloyd's Rep FC 14

Financial sanctions — al-Qaeda and Taliban (United Nations Measures) Order 2006 and Terrorism (United Nations Measures) Order 2006 — Ultra vires — Reasonable grounds of suspicion that a person is or may be committing etc acts of terrorism — Criminal offences: principles of legal certainty and proportionality — Procedural safeguards.

R v BOULTER

[2009] Lloyd's Rep FC 48

Trademark Act 1994, section 10 — Unauthorised use of a trademark — Application for leave to appeal — Defence of poor quality of goods.

R v SHABIR

[2009] Lloyd's Rep FC 53

Confiscation order — Benefit from criminal conduct — Enormous disparity between gain from fraud and extent of benefit pursuant to confiscation regime — Circumstances in which stay of confiscation proceedings will be granted — Proceeds of Crime Act 2002, sections 10, 76(4), 76(5) — European Convention on Human Rights, article 1 of Protocol 1.

CROWN PROSECUTION SERVICE v MOULDEN

[2009] Lloyd's Rep FC 61

Confiscation orders — Definition of “proceedings” in Proceeds of Crime Act 2002, section 6 — Right of appeal under Criminal Justice Act 1988 — Separate indictments straddling the commencement date of Proceeds of Crime Act 2002 — Benefit from criminal conduct.

R v ROACH

[2009] Lloyd's Rep FC 66

Confiscation order — Property acquired through a mixture of tainted and untainted funds — Assessment of benefit — Fraudulently obtained mortgages — Proceeds of Crime Act 2002, sections 10(3), 10(6), 79(3), 306(2).

RANA v AUSTRIA (THE PUBLIC PROSECUTOR OF THE GRAZ REGIONAL CRIMINAL COURT)

[2009] Lloyd's Rep FC 71

European Arrest Warrant — Particulars of warrant — Extradition Act 2003, sections 2(4)(c), 10 and 64(3)(a) — Fraud.

R v WHITTLE AND OTHERS

[2009] Lloyd's Rep FC 77

Anti-competitive practices — Cartels — Price-fixing — Bid-rigging — Sentence length — Plea bargaining — Seriousness of offence — Enterprise Act 2002, sections 188 and 190(1).

R v SANGHA AND OTHERS

[2009] Lloyd's Rep FC 84

Confiscation — Criminal Justice Act 1988, section 71(4) — Benefit — Whether judge may find facts in addition to those determined by the jury’s verdict — Whether property obtained in connection with the offence.

KADI AND AL BARAKAAT INTERNATIONAL FOUNDATION v COUNCIL OF THE EUROPEAN UNION AND COMMISSION OF THE EUROPEAN COMMUNITIES Joined Cases C-402/05 P and C-415/05 P

[2009] Lloyd's Rep FC 95

Financial sanctions — Resolutions adopted by the United Nations Security Council under chapter VII of the United Nations’ Charter — Implementation in the Community — Common Position 2002/402/CFSP — Regulation (EC) No 881/2002 — Restrictive measures against persons and entities designated by the United Nations Security Council Sanctions Committee as associated with Osama Bin Laden, the al-Qaeda network and the Taliban — Actions for annulment — Competence of the Community — Joint legal basis of articles 60 EC, 301 EC and 308 EC — Fundamental rights — Right to respect for property, right to be heard and right to effective judicial review.

R (MERCURY TAX GROUP LTD AND ANOTHER) v COMMISSIONERS FOR HM REVENUE & CUSTOMS AND OTHERS

[2009] Lloyd's Rep FC 135

Warrants — Tax avoidance/evasion — Reasonable grounds for suspicion — Inferring dishonesty — Duty of full and frank disclosure — Taxes Management Act 1970 as amended, section 20C.

R (UBEROI AND ANOTHER) v CITY OF WESTMINSTER MAGISTRATES’ COURT

[2009] Lloyd's Rep FC 152

Financial Services Authority — Insider dealing — Criminal Justice Act 1993, section 52 — Financial Services and Markets Act 2000, section 402 — Whether FSA needed consent of Secretary of State or DPP to institute proceedings for insider dealing.

R (FAISALTEX LTD AND OTHERS) v PRESTON CROWN COURT AND ANOTHER

[2009] Lloyd's Rep FC 160

Search warrant — Police and Criminal Evidence Act 1984 — Reputation of solicitor — Risk of prejudice to police investigation.

MINSHALL v MARYLEBONE MAGISTRATES’ COURT

[2009] Lloyd's Rep FC 178

Confiscation — Civil enforcement proceedings — European Convention on Human Rights, article 6(1) — Whether reasonable time requirement applies — Delay — Enforcement proceedings brought five years after order made — Whether breach of article 6(1).

WINTERS v R (ATTORNEY GENERAL’S REFERENCE (NO 2 OF 2008))

[2009] Lloyd's Rep FC 189

Confiscation proceedings — Drug Trafficking Act 1994 — Benefit — Burden and standard of proof — Assumptions — Mortgages — Realisable assets — Interests in matrimonial property — Third party beneficial interests.

R v BUKHARI [2008]

[2009] Lloyd's Rep FC 198

Confiscation orders — Error of law — Time limits — Variation.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION v MANTERFIELD

[2009] Lloyd's Rep FC 203

Freezing order — Cross-undertaking in damages — Whether SEC application seeking to enforce penal provisions of a foreign state.

BULLEN AND SONEJI v UNITED KINGDOM

[2009] Lloyd's Rep FC 210

Confiscation proceedings — Postponement — Criminal Justice Act 1988, section 72A — European Convention on Human Rights, article 6 — Reasonableness of length of proceedings — Fairness of proceedings.

HM REVENUE AND CUSTOMS v FINANCIAL INVESTMENT ADVISERS

[2009] Lloyd's Rep FC 221

Application for a production order — Police and Criminal Evidence Act 1984, schedule 1, para 16 — Recovery of expenses incurred by a person against whom an order is made.

SHAH AND ANOTHER v HSBC PRIVATE BANK (UK) LTD

[2009] Lloyd's Rep FC 225

Authorised disclosures — Suspicion — Money laundering — Breach of duty of care — Relationship between bank and customer — Breach of confidence.

R v ALLPRESS AND OTHERS

[2009] Lloyd's Rep FC 242

Sentencing — Confiscation — Money laundering offences — Defendants with possession of proceeds of crime — Whether obtained the property — Whether benefited from proceeds of crime.

R v WRIGHT

[2009] Lloyd's Rep FC 256

Confiscation — Financial Reporting Orders — Serious Organised Crime and Police Act 2005, section 76.

HSBC BANK PLC v 5TH AVENUE PARTNERS LTD AND ANOTHER

[2009] Lloyd's Rep FC 261

Fraud — “Ponzi” schemes — Investments — Third parties — Banking — Contracts — Contractual variation — Letters of instruction — Dishonest assistance — Duty of care — Special relationship — Assumption of responsibility — Actual authority of employees — Apparent authority of employees — Deceit.

R v KHANANI

[2009] Lloyd's Rep FC 310

Criminal law — Money laundering — Proceeds of Crime Act 2002, section 328 — Entering into or becoming concerned in a money laundering arrangement — Defendant acting as agent in a money laundering arrangement on behalf of principal — Arrangement entered into prior to coming into force of the relevant provisions.

R (BERR) v LOWE

[2009] Lloyd's Rep FC 314

Confiscation orders — Abuse of process — Double recovery — Fraudulent transfer of property — Winding up.

VON DER PAHLEN v LEOBEN HIGH COURT, AUSTRIA

[2009] Lloyd's Rep FC 320

European Arrest Warrant — Extradition Act 2003 — Sufficient particulars of charge — Passage of time — Oppression — Fraud.

SINCLAIR v GLATT AND OTHERS

[2009] Lloyd's Rep FC 329

Asset restraint and confiscation — Receivers — Criminal Justice Act 1988, section 77 — Remuneration — Liens — Receivership assets — Beneficial ownership — Third parties — European Convention on Human Rights, First Protocol, article 1.

HSBC BANK PLC v 5TH AVENUE PARTNERS LTD AND ANOTHER

[2009] Lloyd's Rep FC 338

Fraud — “Ponzi” schemes — Investments — Third parties — Banking — Contracts — Contractual variation — Letters of instruction — Dishonest assistance — Duty of care — Special relationship — Assumption of responsibility — Actual authority of employees — Apparent authority of employees — Deceit.

SERIOUS ORGANISED CRIME AGENCY v SZEPIETOWSKI AND OTHERS

[2009] Lloyd's Rep FC 357

Proceeds of crime — Legal expenses — Variation of interim receiving order — Funds held by trustees or fiduciaries.

SERIOUS ORGANISED CRIME AGENCY v OLDEN

[2009] Lloyd's Rep FC 375

Confiscation — Proceeds of Crime Act 2002, Part 5 — Civil recovery — Admissibility of evidence — Respondent arrested unlawfully — Criminal conviction quashed on grounds that evidence obtained as a result should have been excluded from criminal trial — Whether police entitled thereafter to disclose unlawfully obtained evidence to SOCA — Whether evidence admissible in civil proceedings.

FINANCIAL SERVICES AUTHORITY v BAYSHORE NOMINEES LTD AND OTHERS

[2009] Lloyd's Rep FC 398

Share sale fraud — Boiler rooms — Whether telephone advice from overseas given in the United Kingdom.

BLUE SPHERE GLOBAL LTD v COMMISSIONERS FOR HM REVENUE AND CUSTOMS

[2009] Lloyd's Rep FC 403

VAT — Disallowance of input tax — Missing trader intra-community fraud — Fraudulent VAT transactions — VAT and Duties Tribunal upholding Revenue’s decision to disallow — Whether tribunal erred — Taxpayers’ knowledge.

CALLTEL TELECOM LTD AND ANOTHER v COMMISSIONERS FOR HM REVENUE AND CUSTOMS

[2009] Lloyd's Rep FC 417

VAT — Disallowance of input tax — Missing trader intra-community fraud — Fraudulent VAT transactions — VAT and Duties Tribunal upholding Revenue’s decision to disallow — Whether tribunal erred — Taxpayers’ knowledge.

KING v DIRECTOR OF THE SERIOUS FRAUD OFFICE

[2009] Lloyd's Rep FC 435

Asset restraint order — External request — Whether jurisdiction to make order in respect of property outside England and Wales — Proceeds of Crime Act 2002, section 447(4) — Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (SI 2005/3181), articles 6, 7 and 8.

R v BRIGGS-PRICE

[2009] Lloyd's Rep FC 442

Confiscation — Drug Trafficking Act 1994, part I — Defendant convicted of conspiracy to import heroin from which no benefit derived — Statutory assumptions agreed not to apply — Prosecution having lead evidence of historic conspiracy to supply cannabis at trial — Whether permitted to include property received in connection with uncharged cannabis offence as part of assessment of benefit figure — Whether bringing of new charge — Whether article 6(2) of ECHR applies — Standard of proof.

NORRIS v UNITED STATES OF AMERICA AND ANOTHER

[2009] Lloyd's Rep FC 475

Extradition — European Convention on Human Rights, article 8 — Extradition Act 2003 — Specialty.

R v BLATCH

[2009] Lloyd's Rep FC 492

Confiscation — Criminal Justice Act 1988, section 71(4) — Proceeds of Crime Act 2002, section 76(4) — Company Directors Disqualification Act 1986 — Acting in breach of a disqualification order — Benefit from conduct — Corporate personality — Whether to include property obtained by the company.

R v ISLAM

[2009] Lloyd's Rep FC 513

Confiscation — Market value — Benefit — Proceeds of Crime Act 2002.

R v McQUOID

[2009] Lloyd's Rep FC 529

Insider dealing — Length of sentence — Sentencing guidelines — Financial Services Authority’s approach

R (ON THE APPLICATION OF K) v HER MAJESTY’S TREASURY

[2009] Lloyd's Rep FC 533

Al-Qaeda and Taliban (United Nations Measures) Order 2006 — Financial restrictions decision — Licences — Expenditure and accounting by wife of designated person — Proportionality — European Convention on Human Rights, article 8 (right to respect for private and family life) — European Convention on Human Rights, Protocol 1, article 1 (right to quiet enjoyment of property).

HAY v HER MAJESTY’S TREASURY

[2009] Lloyd's Rep FC 547

Financial sanctions — Freezing orders — Al-Qaeda and Taliban (United Nations Measures) Order 2006 — United Nations Act 1946 — Judicial review — Ultra vires — Effective merits review.

STONE & ROLLS LTD v MOORE STEPHENS

[2009] Lloyd's Rep FC 557

Company — Fraud — One-man company — Auditors — Attribution of knowledge of fraud — Whether company a victim of fraud — Whether claim barred by defence of ex turpi causa — Ponzi scheme.

POWER-HYNES AND ANOTHER v NORWICH MAGISTRATES’ COURT AND ANOTHER

[2009] Lloyd's Rep FC 619

Search warrant — Insufficient identification of material sought — Special procedure material — Police and Criminal Evidence Act 1984, sections 8, 14 and 15.

R v FAZAL

[2009] Lloyd's Rep FC 626

Money laundering — Monies derived from fraud paid into bank account by third party — Whether account holder converted the monies — Proceeds of Crime Act 2002, section 327(1)(c).

FINANCIAL SERVICES AUTHORITY v SHEPHERD AND ANOTHER

[2009] Lloyd's Rep FC 631

Arranging deals in investments — Financial promotion — Restitution — Relevance of lack of means.

R v K

[2009] Lloyd's Rep FC 644

Family law — Ancillary relief proceedings — Privilege against self-incrimination — Whether abrogated by section 25 of Matrimonial Causes Act 1973 — Criminal evidence — European Convention on Human Rights, article 6 — Whether admissions compelled during divorce proceedings admissible in evidence against maker — Whether admissions made in “without prejudice” discussions in civil cases admissible against maker.

R v PAULET

[2009] Lloyd's Rep FC 663

Abuse of process — Compensation — Stay of proceedings — Confiscation — Proceeds of Crime Act 2002, section 6(6).

REVENUE AND CUSTOMS PROSECUTIONS OFFICE v MAY AND OTHERS

[2009] Lloyd's Rep FC 673

Conspiracy to cheat the Revenue — Proceeds of crime — Confiscation order — Criminal Justice Act 1988 — Realisable property — Recoverable assets — Ownership of flat — Corporate veil — Protection offered by trust and company law could not be relied upon.

LLR: Financial Crime