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BLUE HOLDING PTE LTD AND OTHERS v UNITED STATES OF AMERICA
[2015] Lloyd's Rep FC 1
Fraud – Proceeds of misappropriations – Forfeiture claim brought by foreign country – Freezing order – Civil Jurisdiction Act 1982, section 25 – Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (SI 2005 No 3181) – Claims in rem – Enforcement.
R v ROPER
[2015] Lloyd's Rep FC 26
Proceeds of crime - Money laundering - Calculation of benefit figure in confiscation proceedings - Allowing use of own bank account by another - Whether property obtained or defendant a "mere nominee"
R (OJSC ROSNEFT OIL COMPANY) v HER MAJESTY'S TREASURY AND OTHERS
[2015] Lloyd's Rep FC 32
Application for interim relief and directions - Jurisdiction of Administrative Court to quash secondary legislation - Required clarity of legislation - Whether implementing national secondary legislation exceeded requirements imposed by EU Regulation - Standing of applicant.
NATIONAL CRIME AGENCY v AZAM AND OTHERS (NO 2)
[2015] Lloyd's Rep FC 42
Proceeds of crime – Civil recovery order – Proceeds of Crime Act 2002, section 266 – Ancillary relief – European Convention on Human Rights, article 1 Protocol 1 – “Possession”.
SERIOUS FRAUD OFFICE v EVANS AND OTHERS
[2015] Lloyd's Rep FC 59
Voluntary bill of indictment – Exceptional procedure – Appropriate use of the procedure – Use to correct prosecutorial mistake or change of mind – Use to explore identification of the legal basis for charges – Repeated reformulation of prosecution case – Conspiracy to defraud in which both the object and means unlawful not known to the common law.
QUARTERLY COMMENTARY: THE CONFISCATION REGIME IS BROKEN
[2015] Lloyd's Rep FC 78
PANESAR AND OTHERS v HER MAJESTY’S REVENUE & CUSTOMS
[2015] Lloyd's Rep FC 81
Search warrants – Quashed – Retention of material – Police and Criminal Evidence Act (“PACE”) 1984 – Criminal Justice and Police Act (“CJPA”) 2010, section 59(5)(b), (6) and (7) – Jurisdiction of Court of Appeal – Criminal cases – Criminal cause or matter – Appeal route.
SERIOUS FRAUD OFFICE v PAPACHRISTOS AND ANOTHER
[2015] Lloyd's Rep FC 88
Conspiracy to corrupt – Two counts – Whether evidence disclosed one conspiracy or two – Indictment – Late amendment – Criminal Law Act 1977, section 1 – Whether sentence manifestly excessive.
HUSSAIN v BRENT LONDON BOROUGH COUNCIL
[2015] Lloyd's Rep FC 102
Proceeds of Crime – Benefit from criminal conduct – Breach – Enforcement notice – Rent – Agency – Sentence – Confiscation orders – Proportionality.
MUNDY v CROWN PROSECUTION SERVICE
[2015] Lloyd's Rep FC 109
Confiscation – Realisable assets – Certificate of Inadequacy – Difficulty or impossibility in realising an asset – Drug Trafficking Offences Act 1986, section 14.
R (CHAUDHARY) v BRISTOL CROWN COURT AND ANOTHER
[2015] Lloyd's Rep FC 124
Search warrants – Crown Court – Jurisdiction – Legal Professional Privilege Material – Criminal Justice and Police Act 2001, sections 50, 59, Part 2 – Police and Criminal Evidence Act 1984, sections 15(6), 16(8).
HUNT v THE COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS
[2015] Lloyd's Rep FC 140
Money laundering – Trust or company service provider – Beneficial owner – Fit and proper person – Conviction for conspiracy to defraud – Money Laundering Regulations 2007.
FONECOMP LTD v THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
[2015] Lloyd's Rep FC 149
Value added tax – Right to claim repayment of input VAT – Contra-trading – Fraudulent tax evasion – No requirement for fraud to be in the same linear chain of supply as the purchase subject to the repayment claim – No requirement that the purchase provided tangible assistance for the fraud – Level of trader’s knowledge or constructive knowledge of the fraud.
NATIONAL CRIME AGENCY v ROBB AND OTHERS
[2015] Lloyd's Rep FC 161
Civil procedure – Civil recovery proceedings – Proceeds of Crime – Fraud – Conspiracy – Recoverable property – Proprietary interest – Resulting trust – Constructive trust – Rescission – Tracing – Costs – Proceeds of Crime Act 2002, Part 5, sections 245B, 245C, 281, 307 and 316 – Practice direction – Civil Recovery Proceedings, paras 7a.1, 7.2 and 7.3.
TCHENGUIZ AND OTHERS v DIRECTOR OF THE SERIOUS FRAUD OFFICE RAWLINSON AND HUNTER TRUSTEES SA (INTERVENING PARTY)
[2015] Lloyd's Rep FC 180
Serious Fraud Office – Criminal investigation – Collateral use of documents in civil proceedings – Balancing exercise – Special circumstances – Civil Procedure Rules, 31.22.
SUNIL BHARTI MITTAL v CENTRAL BUREAU OF INVESTIGATION
[2015] Lloyd's Rep FC 189
FANG AND TANTULAR v HM ATTORNEY GENERAL
[2015] Lloyd's Rep FC 191
HKSAR v PANG HUNG FAI
[2015] Lloyd's Rep FC 194
UNITED STATES OF AMERICA v NEWMAN AND OTHERS
[2015] Lloyd's Rep FC 197
RE ASSETS RECOVERY AGENCY, EX PARTE JAMAICA
[2015] Lloyd's Rep FC 203
Proceeds of Crime Act 2007 (Jamaica), sections 119 to 125 – Customer information Orders – Money laundering – Forfeiture – Reasonable grounds for belief – Ancillary enquiries – Evidence gathering.
R v EDDISHAW
[2015] Lloyd's Rep FC 212
Proof of value of benefit – Meaning of benefit under section 76(4) – Confiscation proceedings – Proceeds of Crime Act (“POCA”) 2002.
EVANS AND OTHERS v THE SERIOUS FRAUD OFFICE
[2015] Lloyd's Rep FC 223
Conspiracy to defraud – SFO application for voluntary bill of indictment following dismissal – Award of costs on indemnity basis.
CARRIMJEE v FINANCIAL CONDUCT AUTHORITY
[2015] Lloyd's Rep FC 256
Financial Conduct Authority – References – Market abuse – Price manipulation – Standard of proof – Final notice – Financial penalty.
QUARTERLY COMMENTARY:HMRC'S PROSECUTION POLICY
[2015] Lloyd's Rep FC 299
CRÉDIT AGRICOLE CORPORATION AND INVESTMENT BANK v PAPADIMITRIOU (RESPONDENT) (GIBRALTAR)
[2015] Lloyd's Rep FC 301
Bona fide purchaser for value without notice – Constructive notice – Proprietary rights – Fraudulent disposal of property – Equity.
LAFONTA v AUTORITÉ DES MARCHÉS FINANCIERS
[2015] Lloyd's Rep FC 313
Financial services – Market abuse – Definition of inside information – Precise information – Significance of its potential effect on the prices of financial instruments – No need to infer increase or decrease in price – Directive 2003/6/EC – Commission Directive 2003/124/EC.
R v QUILLAN AND OTHERS
[2015] Lloyd's Rep FC 321
Conspiracy to defraud the revenue – Conspiracy to cheat the revenue – Sham arrangements – Preparatory hearing – Interlocutory appeal – Finance Act 2004, Part 4 – Criminal Justice Act 2003, section 58 – Criminal Procedure Rules, rule 67.2.
BHANDAL v HER MAJESTY'S REVENUE AND CUSTOMS
[2015] Lloyd's Rep FC 343
Proceeds of crime – Restraint order – Criminal prosecution withdrawn – Compensation – Serious default – Criminal Justice Act 1988, section 89.
RTA (BUSINESS CONSULTANTS) LTD v BRACEWELL
[2015] Lloyd's Rep FC 357
Contract – Illegality – Ex turpi causa – Estate Agent not registered – Claim for payment of fee – Estate Agents Act 1979, section 1 – Money Laundering Regulations 2007 (SI 2007 No 2157), regulation 33 – Cancellation of Contracts made in a Consumer's Home or Place of Work etc Regulations 2008 (SI 2008 No 1816) – Unfair Terms in Consumer Contracts Regulations 1999 (SI 1999 No 2083) – “Consumer”.
UNITED STATES OF AMERICA v FOKKER SERVICES BV
[2015] Lloyd's Rep FC 377
Speedy Trial Act 1974 – Deferred Prosecution Agreement (“DPA”) – Violation and evasion of United States (“US”) export laws – Conspiracy to commit offence against the US – Joint consent Motion for Exclusion of Time – Court's supervisory power – Integrity of judicial proceedings – Court's approval of DPAs – Disproportionate DPAs.
R v GH
[2015] Lloyd's Rep FC 387
Money laundering – Criminal offence – Arrangement facilitating acquisition, retention, use or control of criminal property – Meaning of criminal property – Relationship between the arrangement and the criminal property – Proceeds of Crime Act 2002, section 328.
R v Moss
[2015] Lloyd's Rep FC 397
Criminal appeal – Confiscation – Proceeds of crime – Proceeds of Crime Act 2002, sections 6, 10, 75 and 76 – Benefit – Trading Standards – General criminal conduct – Particular criminal conduct.
National Crime Agency v Abacha
[2015] Lloyd's Rep FC 411
Proceeds of crime – Prohibition order – Letter of request – Disclosure – Confidentiality – Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (SI 2005 No 3181), Part 4A.
RE STANNARD
[2015] Lloyd's Rep FC 420
Proceeds of crime – Confiscation order under CJA 1988 – Application under CPR 23 – McKenzie friend – Realisable assets – Effect of asset becoming unavailable – Enforcement receiver – Challenges to enforcement receiver's remuneration and expenses – Abuse of process.
National Crime Agency v Atkinson and Another
[2015] Lloyd's Rep FC 435
Proceeds of Crime Act 2002, Part 5 – Civil Recovery Order – Recoverable property – The statutory exception in section 266 – Good faith – Innocent owner – “Just and equitable”.
FINANCIAL CONDUCT AUTHORITY v MACRIS
[2015] Lloyd's Rep FC 445
Financial services – Financial Conduct Authority – Decision notices – Identification – Third party rights.
R v YU AND LIN
[2015] Lloyd's Rep FC 467
Confiscation – Available amount – Deduction of expense – Hidden assets – Proceeds of Crime Act 2002, section 6.
R (ON THE APPLICATION OF CHATWANI AND OTHERS) v NATIONAL CRIME AGENCY AND ANOTHER
[2015] Lloyd's Rep FC 473
Money laundering investigation – Production order – Immediate production – Tracing – Legal costs – Proceeds of Crime Act 2002, section 345.
SINCLAIR v GLATT AND ANOTHER
[2015] Lloyd's Rep FC 481
Asset restraint and confiscation – Receivers – Criminal Justice Act 1988, section 77 – Remuneration – Liens – Third parties – Obligation to provide account – General account and wilful default account.
EVANS AND OTHERS v SERIOUS FRAUD OFFICE
[2015] Lloyd's Rep FC 496
Defence costs – Unnecessary or improper act or omission – Assessment – Queens Counsel's fees – Interim payments – Indemnity costs – Prosecution of Offences Act 1985, section 19.
UNITED STATES OF AMERICA v SIDORENKO AND OTHERS
[2015] Lloyd's Rep FC 512
MINSHALL v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS AND OTHERS
[2015] Lloyd's Rep FC 515
Confiscation – Enforcement proceedings – Reasonable time – Committal to prison – Restitution – False imprisonment – Criminal Justice Act 1988, section 72A – European Convention on Human Rights, article 6(1).
R v KUCHHADIA
[2015] Lloyd's Rep FC 526
Proceeds of crime – Money laundering – Converting criminal property – Circumstantial evidence – No case to answer – Jury directions.
R v BHATTI AND OTHERS
[2015] Lloyd's Rep FC 533
Conspiracy – Immigration offences – Conspiracy to facilitate breach of immigration law; disclosure – Information obtained by police from credit agency – Criminal Law Act 1977, section 1(1) – Immigration Act 1971, section 25(1) – Police and Criminal Evidence Act 1984, section 78(1) and Schedule 1 – Data Protection Act 1998, section 29(1), 4(4).
FINANCIAL SERVICES AUTHORITY v DA VINCI INVEST LTD AND OTHERS
[2015] Lloyd's Rep FC 540
Financial regulation – Banking and finance – Contracts for difference – Market abuse – Market manipulation – Injunctions – Penalties – Jurisdiction – Financial Services and Markets Act 2000, sections 118(5), 123, 127, 129, 133 and 381.
FEDERAL REPUBLIC OF BRAZIL AND ANOTHER v DURANT INTERNATIONAL CORPORATION AND ANOTHER
[2015] Lloyd's Rep FC 593
Bribery – Recipient holding as constructive trustee – Money used for payment of debt – Tracing of assets – “Backward tracing”.
R v CHAHAL AND ANOTHER
[2015] Lloyd's Rep FC 601
VAT fraud – Confiscation proceedings – Calculation of benefit – Inclusion of costs incurred in perpetrating fraud – A1P1 and requirement for proportionality – Proceeds of Crime Act 2002, sections 6, 10, 76 and 84 – Value Added Tax Act 1994, schedule 11.
CABOT GLOBAL LTD AND OTHERS v BARKINGSIDE MAGISTRATES' COURT AND ANOTHER; REDBRIDGE LONDON BOROUGH COUNCIL (INTERESTED PARTY)
[2015] Lloyd's Rep FC 616
Judicial review – Search warrants – Police and Criminal Evidence Act 1984, sections 8, 15, 19 and 20 – Police and Criminal Evidence Act 1984, section 20 – Criminal Justice and Police Act 2001, section 50 – Relevant evidence.
SERIOUS FRAUD OFFICE v SALEH
[2015] Lloyd's Rep FC 629
Conflict of laws – Proceeds of crime – Foreign judgment – Discharge of forfeiture proceedings – Property Freezing Order – Judgment in rem – Issue estoppel – Decision on the merits.
CHANTEL v PIERCE: PIERCING SHAM TRUSTS
[2015] Lloyd's Rep FC 648
DIRECTOR OF PUBLIC PROSECUTIONS (CTH) v GAY
[2015] Lloyd's Rep FC 651
Insider dealing – Pecuniary penalty order – Criminal benefit – Gross proceeds of sale – Proportionality
UNITED STATES OF AMERICA v SALMAN
[2015] Lloyd's Rep FC 655
CHATWANI AND OTHERS v NATIONAL CRIME AGENCY
[2015] Lloyd's Rep FC 659
Police Act 1997, sections 93 to 97 - Interference with property - Listening devices - Legal professional privilege - Ex parte - Without notice- application.
MARTIN v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS
[2015] Lloyd's Rep FC 690
Proceeds of Crime Act 2002 – Taxes Management Act 1970 – Taxation – Discovery assessments – Effect of confiscation order on tax liability.
R v WILLIAM AND OTHERS
[2015] Lloyd's Rep FC 704
Money laundering – Proceeds of Crime Act 2002, section 327 – Tax fraud – Criminal property – Pecuniary advantage – Disclosure of documents – Duplicity.
QUARTERLY COMMENTARY: SEARCH WARRANTS
[2015] Lloyd's Rep FC XV
QUARTERLY COMMENTARY: ROGUE TRADERS AND CORPORATE RESPONSIBILITY
[2015] Lloyd's Rep FC XVII