- Home/Publications/LLR: Financial Crime Plus
R (PRUDENTIAL PLC AND ANOTHER) v SPECIAL COMMISSIONER OF INCOME TAX AND ANOTHER (INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES AND OTHERS, INTERVENING)
[2011] Lloyd's Rep FC Plus 1
HMRC investigation - Production of documents - Tax advice from accountant - Whether legal professional privilege applied - Taxes Management Act 1970, section 20 - European Convention of Human Rights, article 8
GDANSK REGIONAL COURT (POLISH JUDICIAL AUTHORITY) v ULATOWSKI
[2011] Lloyd's Rep FC Plus 2
Extradition - Dual criminality - Theft, Obtaining services by deception - Obtaining pecuniary advantage by deception - Theft Act 1978 - Extradition Act 2003
BASSO & ANOTHER v R
[2011] Lloyd's Rep FC Plus 3
Calculating property subject to a confiscation order under the Proceeds of Crime Act 2002 - Abuse of process by prosecution in applying for confiscation order - Appeal against confiscation order
R v CONSTANTINE
[2011] Lloyd's Rep FC Plus 4
Orders for costs and confiscation and postponement of hearings - Proceeds of Crime Act 2002, sections 13, 14 and 15 - Appeal against order of costs
KADI v EUROPEAN COMMISSION (EU COUNCIL AND OTHERS, INTERVENING)
[2011] Lloyd's Rep FC Plus 5
Financial sanctions - Common foreign and security policy - Restrictive measures against persons and entities with Usama bin Laden, the Al-Qaeda network and the Taliban - Freezing of funds and economic resources of persons identified on "Consolidated List" drawn up by United Nations Security Council Sanctions Committee - Subsequent inclusion on Annex 1 of Council Regulation (EC) No 881/2002 - Commission Regulation (EC) No 1190/2008 - Action for annulment - Standard of judicial review by the Community judicature - Fundamental rights - Rights of defence - Right to effective judicial review - Right to property
R v AA AND ANOTHER
[2011] Lloyd's Rep FC Plus 6
Contempt of court - Criminal investigation - Breach of restraint order - Stay or adjournment of hearing pending criminal trial - Length of sentence - Proceeds of Crime Act 2002, sections 40 and 41
SERIOUS ORGANISED CRIME AGENCY v SZEPIETOWSKI AND OTHERS
[2011] Lloyd's Rep FC Plus 7
Proceeds of Crime - Enforcement - Settlement - Chargees - Marshalling
R v WEBSTER
[2011] Lloyd's Rep FC Plus 8
European Convention on Human Rights, article 6 - Public Bodies Corrupt Practices Act 1889 - Prevention of Corruption Act 1916 - Corruptly giving a gift - Fair Trial - Reverse burden of proof
STARGLADE PROPERTIES LTD v NASH
[2011] Lloyd's Rep FC Plus 9
Dishonest assistance in a breach of trust - Appeal against dismissal of claim - Dishonesty
R v VJA
[2011] Lloyd's Rep FC Plus 10
Criminal procedure - Interlocutory appeals - Jurisdiction - CJA 1987, section 9(11)
R v GAVIN; R v TASIE
[2011] Lloyd's Rep FC Plus 11
Confiscation - Proceeds of Crime Act 2002 - Defendant absent from confiscation hearing - Deportation - Abuse of process - European Convention on Human Rights, article 6 - Right to a fair hearing
R AND OTHERS GENERALBUNDESANWALT BEIM BUNDESGERICHTSHOF FINANZAMT KARLSRUHE-DURLACH
[2011] Lloyd's Rep FC Plus 12
Value Added Tax - Criminal tax evasion - Liability for tax - Exemption for intra-Community sales - Sale of goods to purchaser in another member state - Sale and transfer supported by false documents enabling purchaser to evade tax on intra-Community acquisition - Whether the seller's member state can refuse to recognise the exemption from VAT - EC Council Directive 77/388 ("the Sixth Directive"), article 28(A)(a)
R (ON THE APPLICATION OF GLATT) v HEATH SINCLAIR
[2011] Lloyd's Rep FC Plus 13
Criminal Justice Act 1988 - Negligence - Breach of duty - Court appointed receiver - Confiscation order - Res Ipsa Loquitur - Sale of property
IN THE MATTER OF PEACOCK
[2011] Lloyd's Rep FC Plus 14
Confiscation - Drug trafficking - Increase in realisable assets - Drug Trafficking Act 1994, section 16 - After-acquired assets - Proceeds of Crime Act 2002 - The Proceeds of Crime Act 2002 (Commencement No 5, Transitional Provisions, Savings and Amendment) Order 2003
R v F AND ANOTHER
[2011] Lloyd's Rep FC Plus 15
Criminal law - Public law - International law - United Nations Act 1946 - Iraq (United Nations) Sanctions Order 2000 - Secondary legislation creating a criminal offence - Legality - Whether ultra vires the parent act
BANK MELLAT v HM TREASURY
[2011] Lloyd's Rep FC Plus 16
Financial Restrictions Order - Counter-Terrorism Act 2008, Part 5 and schedule 7 - The Financial Restrictions (Iran) Order 2009/2725 - Proliferation financing - Fairness - ECHR, article 6(1) - Article 1 of Protocal 1 ECHR - Proportionality
SERIOUS ORGANISED CRIME AGENCY v FENECH
[2011] Lloyd's Rep FC Plus 17
Tax arising as a result of criminal conduct - Freezing orders - Reasonable suspicion of criminal conduct
R v WINDSOR AND OTHERS
[2011] Lloyd's Rep FC Plus 18
Proceeds of crime - Investigation - Restraint order - Alleged evasion of excise duty and Value Added Tax - Whether prosecutor had shown reasonable cause to believe the alleged offenders had benefited from criminal conduct - Piercing the corporate veil - Whether Court of Appeal has power to suspend an order discharging restraint order to permit prosecutor to make fresh application - Arrangements for listing restraint order applications in the Crown Court - Proceeds of Crime Act 2002, sections 40, 41, 43, 48, 69, 83 - Civil Procedure Rules 1998 as amended, rule 73.7
GITTINS v CENTRAL CRIMINAL COURT
[2011] Lloyd's Rep FC Plus 19
Search warrants - Disclosure - Legal professional privilege - Judicial review
R v F AND ANOTHER
[2011] Lloyd's Rep FC Plus 20
Criminal law - Public law - International law - United Nations Act 1946 - Iraq (United Nations) Sanctions order 2000 - Secondary legislation creating a criminal offence - Legality - Whether ultra vires the parent act
R v STEED
[2011] Lloyd's Rep FC Plus 21
Confiscation - Proceeds of Crime Act 2002 - Benefit - Criminal lifestyle - Statutory assumptions - Cheating the public revenue by failing to submit accounts for tax - Standard and burden of proof - Mixed legitimate and illegitimate business
SARWAR v HM ADVOCATE
[2011] Lloyd's Rep FC Plus 22
Criminal law - Money laundering - Proceeds of Crime Act 2002, section 327 - Converting or transferring criminal property - Evidence - Criminal property - Circumstantial proof of knowledge
MEGANTIC SERVICES LTD v HM REVENUE AND CUSTOMS COMMISSIONERS
[2011] Lloyd's Rep FC Plus 23
Foreign evidence obtained for criminal investigation purposes - Admissibility in tribunal proceedings - Crime (International Co-operation) Act 2003, sections 7 and 9
SERIOUS ORGANISED CRIME AGENCY v AGIDI
[2011] Lloyd's Rep FC Plus 24
Proceeds of Crime Act 2002 Part 5 - Abuse of process - Property freezing orders
TESLER v GOVERNMENT OF THE UNITED STATES OF AMERICA
[2011] Lloyd's Rep FC Plus 25
Extradition Act 2003 - Bribery - Corruption - Agents - Purposive approach - Joint enterprise
R v AMIR AND ANOTHER
[2011] Lloyd's Rep FC Plus 26
Proceeds of Crime Act 2002, sections 327, 328, 329 and 340 - Money laundering - False mortgage application - EC Directives 91/308/EC, 2001/97/EC and 2005/60/EC
R v WALKER
[2011] Lloyd's Rep FC Plus 27
Criminal law - Confiscation - Proceeds of Crime Act 2002 - Trusts - Life interest in possession - Free property
ANGUS v UNITED KINGDOM BORDER AGENCY
[2011] Lloyd's Rep FC Plus 28
Civil recovery - Proceeds of Crime Act 2002, Part 5 - Section 294 - Seizure of cash - Forfeiture - Proceeds of unlawful conduct - Statutory requirement to show conduct to be one of a specified kind, each of which would have been unlawful
R (PANESAR (t/a ANAMI LAW)) v THE CROWN COURT SITTING AT BRISTOL AND ANOTHER R (WINDSOR AND ANOTHER) v THE CROWN COURT SITTING AT BRISTOL AND ANOTHER R (HARE AND ANOTHER) v COMMISSIONER OF POLICE FOR THE METROPOLIS AND ANOTHER (CROWN PROSECUTION SERVICE, INTERESTED PARTY)
[2011] Lloyd's Rep FC Plus 29
Search warrants - Sufficiency of evidence supporting "reasonable cause to believe" - Restraint order based on the same evidence quashed by different court - Whether search warrants should also be quashed - Police and Criminal Evidence Act 1984, section 8 - Proceeds of Crime Act 2002, section 40
R v TAYLOR
[2011] Lloyd's Rep FC Plus 30
Insolvency Act 1986 - Falsifying books or papers - Material omission - Company's affairs - Sentencing
IQBAL v SOUTH BEDFORDSHIRE MAGISTRATES COURT
[2011] Lloyd's Rep FC Plus 31
Confiscation - Proceeds of Crime Act 2002 - Sections 294 and 295 - Seizure and detention of cash - Whether power lawfully exercised
R v TAKKAR
[2011] Lloyd's Rep FC Plus 32
Confiscation - Proceeds of Crime Act 2002 - Benefit - Criminal lifestyle - Statutory assumptions - MTIC fraud - Fraudulent evasion of VAT - Pecuniary advantage - Section 76(5)
R v MESSENT
[2011] Lloyd's Rep FC Plus 33
Conviction for corruption - Appeal against sentence - Bribing of commercial state owned bodies - Company Directors Disqualification Act 1986 - Compensation
HACKETT v CROWN PROSECUTION SERVICE AND ANOTHER
[2011] Lloyd's Rep FC Plus 34
Enforcement of confiscation order - Property held in defendant's name following transfer - Whether transferor can set aside transfer - Transferor making representations to the court - Property representing the proceeds of crime - Undue influence - Non est factum - Criminal Justice Act 1988, section 80
PERRY AND OTHERS v SERIOUS ORGANISED CRIME AGENCY
[2011] Lloyd's Rep FC Plus 35
Proceeds of Crime Act 2002, Part 5 - Extraterritorial effect - Recovery orders - Property freezing orders
R v REDMOND
[2011] Lloyd's Rep FC Plus 36
Confiscation - Fraudulent evasion of duty - Excise duty - VAT - Cigarettes
R v LONG
[2011] Lloyd's Rep FC Plus 37
Proceeds of Crime Act 2002, sections 328(1) - Money laundering - Being concerned in money laundering arrangement - Summing up - Judge admitting evidence of previous transactions as relevant and admissible evidence - Evidence admitted as part of the prosecution case and also assisting defence case - Judge failing to direct jury as to reason evidence admitted and its relevance to defence case
R v BHANJI
[2011] Lloyd's Rep FC Plus 38
Confiscation - Abuse of process - Fairness - Involuntary absence of accused
R v BAJWA AND OTHERS
[2011] Lloyd's Rep FC Plus 39
Confiscation - Proceeds of Crime Act 2002 - Conspiracy - Criminal lifestyle - Statutory interpretation - Sections 75(2)(c), 76(4), 76(5) - Fraudulent evasion of duty on cigarettes - Pecuniary advantage - Bill of lading
REVENUE AND CUSTOMS PROSECUTIONS OFFICE v JOHNSON AND ANOTHER
[2011] Lloyd's Rep FC Plus 40
Enforcement of confiscation order - Property held in respondent's name - Whether defendant has a beneficial interest in property - Whether defendant had gifted away his beneficial interest to the respondent - Criminal Justice Act 1988, Part VI, sections 74, 80
MASSEY v FINANCIAL SERVICES AUTHORITY
[2011] Lloyd's Rep FC Plus 41
Market abuse - Insider dealing - FSMA - Defence of genuine belief behaviour not constituting market abuse - Penalties - Precise information
R (ON THE APPLICATION OF USSAMA EL-KURD) v WINCHESTER CROWN COURT (SERIOUS ORGANISED CRIME AGENCY, INTERESTED PARTY)
[2011] Lloyd's Rep FC Plus 42
Search warrants - Judicial review - Power to seize and retain property - Criminal Justice and Police Act 2001, section 59 - Serious Organised Crime Agency - Invalidity of search warrants
SHAH AND ANOTHER v HSBC PRIVATE BANK (UK) LTD
[2011] Lloyd's Rep FC Plus 43
Disclosure - Redaction - Reports concerning suspicious of money laundering - Banks - Redacting identities of bank employees - Public interest immunity - Redaction - Money laundering - Banks - Employees - Public interest immunity - Disclosure
BURGIN AND ANOTHER v COMMISSIONER OF POLICE FOR THE METROPOLIS CHIEF CONSTABLE FOR LEICESTERSHIRE POLICE (ALSTOM UK HOLDINGS LTD AND ANOTHER, INTERESTED PARTIES)
[2011] Lloyd's Rep FC Plus 44
Search warrants - Lack of reasons - Reasonable grounds to believe in risk of prejudice to investigation - Breadth of warrant - Arrest - Reasonable grounds to suspect
R v BARON
[2011] Lloyd's Rep FC Plus 45
Mortgage fraud - Solicitor - Same day bridging loans - Conspiracy to defraud - Submission of no case to answer - The Galbraith Test
REGENT COMMODITIES LTD v REVENUE AND CUSTOMS COMMISSIONERS
[2011] Lloyd's Rep FC Plus 46
VAT - Disallowance of input tax - Missing Trader intra-Community fraud - Upper Tribunal upholding First-tier Tribunal decision to disallow repayments - Taxpayers' actual knowledge - Test to be applied
SZEPIETOWSKI v SERIOUS ORGANISED CRIME AGENCY
[2011] Lloyd's Rep FC Plus 47
Proceeds of crime - Enforcement - Settlement - Chargees - Marshalling
R v DOSHI
[2011] Lloyd's Rep FC Plus 48
Proceeds of Crime Act 2002, sections 342(2) - Money laundering offences - Knowledge of client's previous offences - Prejudice to the investigation - Confidentiality of production orders - Tipping off - Disclosure of suspected money laundering transactions
VISSER v FINANCIAL SERVICES AUTHORITY FS/2010/0006
[2011] Lloyd's Rep FC Plus 49
Financial services law - Approved person - Market abuse - Appropriate penalty
R v BAIRD (APPEAL UNDER SECTION 13 ADMINISTRATION OF JUSTICE ACT 1960)
[2011] Lloyd's Rep FC Plus 50
Appeal against sentence - Breach of restraint order - Failure to disclose details of assets - Deception - 18 months' imprisonment for contempt of court - Whether excessive
R v MCINTOSH AND ANOTHER
[2011] Lloyd's Rep FC Plus 51
Confiscation - Benefit from criminal conduct - Missing trader intra community fraud - Realisable property - Hidden assets - Criminal Justice Act 1988, section 71(6)
R v AYANKOYA
[2011] Lloyd's Rep FC Plus 52
Conspiracy to defraud - Confiscation order - Criminal Justice Act 1988 - Consent order - Realisable assets - Defendant advised in error - Evidence subsequently becoming available - Whether constituting exceptional circumstances
R v UNAH
[2011] Lloyd's Rep FC Plus 53
Possession of false passport - Identity Cards Act 2005, section 25 - Defence of reasonable excuse - Whether honest belief can be a reasonable excuse
IN THE MATTER OF STEPHEN EDWARD AND IN THE MATTER OF THE DRUG TRAFFICKING ACT 1994 MRS BESSIE v THE CROWN PROSECUTION SERVICE (PROCEEDS OF CRIME UNIT)
[2011] Lloyd's Rep FC Plus 54
Confiscation - Drug Trafficking Act 1994 - Beneficial interests - Constructive trusts - Joint tenancies - Spouses - Contributions
R v GILLIES
[2011] Lloyd's Rep FC Plus 55
Proceeds of Crime Act 2002, sections 328(1) and 340 - Money laundering offences - Criminal property - Entering into or becoming concerned in a money laundering arrangement - Proceeds of crime - Criminal conduct - Judge directing jury as to the meaning of criminal property
R v PD & EB (IRAQ SANCTIONS)
[2011] Lloyd's Rep FC Plus 56
Iraq Sanctions - United Nations Security Council Resolutions - United Nations Act 1946 - Orders in Council - Statutory interpretation - Iraq (United Nations Sanctions) Order 2003
GLATT v HEATH SINCLAIR (THE FORMER COURT APPOINTED RECEIVER)
[2011] Lloyd's Rep FC Plus 131
Receivership - Lien - Costs - Costs protection - Access to Justice Act 1999, section 11