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SERIOUS FRAUD OFFICE v EVANS AND OTHERS
[2015] Lloyd's Rep FC Plus 1
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
BLUE HOLDING PTE LTD AND OTHES v UNITED STATES OF AMERICA
[2015] Lloyd's Rep FC Plus 2
Fraud - Proceeds of misappropriations - Forfeiture claim brought by foreign country - Freezing order - Civil Jurisdiction Act 1982, section 25 - Proceeds of Crime (External Requests and Orders) Order 2005 (SI 2005 No 3181) - Claims in rem - Enforcement
R v ROPER
[2015] Lloyd's Rep FC Plus 3
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"
NATIONAL CRIME AGENCY v AZAM AND OTHERS (NO 2)
[2015] Lloyd's Rep FC Plus 4
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"
R (OJSC ROSNEFT OIL COMPANY) v HER MAJESTY'S TREASURY AND OTHERS
[2015] Lloyd's Rep FC Plus 5
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
MUNDY v CROWN PROSECUTION SERVICE
[2015] Lloyd's Rep FC Plus 6
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 Plus 7
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)
SERIOUS FRAUD OFFICE v PAPACHRISTOS AND ANOTHER
[2015] Lloyd's Rep FC Plus 8
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
HUNT v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS
[2015] Lloyd's Rep FC Plus 9
Money laundering - Trust or company service provider - Beneficial owner - Fit and proper person - Conviction for conspiracy to defraud - Money Laundering Regulations 2007
PANESAR AND OTHERS v HER MAJESTY'S REVENUE & CUSTOMS
[2015] Lloyd's Rep FC Plus 10
Search warrants - Quashed - Retention of material - Police and Criminal Evidence Act ("PACE") 1984 - Criminal Justice and Police Act ("CJPA") 2011, section 59(5)(b), (6) and (7) - Jurisdiction of Court of Appeal - Criminal cases - Criminal cause or matter - Appeal route
HUSSAIN v BRENT LONDON BOROUGH COUNCIL
[2015] Lloyd's Rep FC Plus 11
Proceeds of Crime - Benefit from criminal conduct - Breach - Enforcement notice - Rent - Agency - Sentence - Confiscation orders - Proportionality
FONECOMP LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS
[2015] Lloyd's Rep FC Plus 12
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 traderâÂÂs knowledge or constructive knowledge of the fraud
NATIONAL CRIME AGENCY v ROBB AND OTHERS
[2015] Lloyd's Rep FC Plus 13
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 Plus 14
Serious Fraud Office - Criminal investigation - Collateral use of documents in civil proceedings - Balancing exercise - Special circumstances - Civil Procedure Rules, 31.22
RE ASSETS RECOVERY AGENCY, EX PARTE JAMAICA
[2015] Lloyd's Rep FC Plus 15
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 Plus 16
Proof of value of benefit - Meaning of benefit under section 76(4) - Confiscation proceedings - Proceeds of Crime Act ("POCA") 2002
CARRIMJEE v FINANCIAL CONDUCT AUTHORITY
[2015] Lloyd's Rep FC Plus 17
Financial Conduct Authority - References - Market abuse - Price manipulation - Standard of proof - Final notice - Financial penalty
EVANS AND OTHERS v THE SERIOUS FRAUD OFFICE
[2015] Lloyd's Rep FC Plus 18
Conspiracy to defraud - SFO application for voluntary bill of indictment following dismissal - Award of costs on indemnity basis
BHANDAL v HER MAJESTY'S REVENUE AND CUSTOMS
[2015] Lloyd's Rep FC Plus 19
Proceeds of crime - Restraint order - Criminal prosecution withdrawn - Compensation - Serious default - Criminal Justice Act 1988, section 89
R v QUILLAN AND OTHERS
[2015] Lloyd's Rep FC Plus 20
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
CRÉDIT AGRICOLE CORPORATION AND INVESTMENT BANK v PAPADIMITRIOU (RESPONDENT) (GIBRALTAR)
[2015] Lloyd's Rep FC Plus 21
Bona fide purchaser for value without notice - Constructive notice - Proprietary rights - Fraudulent disposal of property - Equity
R (ON THE APPLICATION OF GROUT) v FINANCIAL CONDUCT AUTHORITY
[2015] Lloyd's Rep FC Plus 22
Financial regulation – Financial Conduct Authority – Termination of regulatory investigation – Wednesbury unreasonableness – Financial Services and Markets Act 2000, sections 1B, 1D, 56, 59, 66, 67, 133, 168 and 170.
RTA (BUSINESS CONSULTANTS) LTD v BRACEWELL
[2015] Lloyd's Rep FC Plus 23
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"
R v MCDOWELL AND ANOTHER
[2015] Lloyd's Rep FC Plus 24
Proceeds of crime – Confiscation order – “Regulatory offence” – Piercing the corporate veil – Proceeds of Crime Act 2002, section 76 – European Convention on Human Rights – Article 1, Protocol 1 – Proportionality.
RE WHITE RE GANGAR v SERIOUS FRAUD OFFICE
[2015] Lloyd's Rep FC Plus 25
Confiscation - Realisable property - Certificate of Inadequacy - Criminal Justice Act 1988, section 83.
HIGGINS v NATIONAL CRIME AGENCY
[2015] Lloyd's Rep FC Plus 26
Proceeds of Crime Act 2002, Part 6 – Taxation – Part VI order following upon confiscation order in respect of same conduct.
LAFONTA v AUTORITÉ DES MARCHÉS FINANCIERS
[2015] Lloyd's Rep FC Plus 27
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
NATIONAL CRIME AGENCY v ABACHA
[2015] Lloyd's Rep FC Plus 28
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
R v GH
[2015] Lloyd's Rep FC Plus 29
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 Plus 30
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 ATKINSON AND ANOTHER
[2015] Lloyd's Rep FC Plus 31
POCA, Part 5 - Civil Recovery Order - Recoverable property - The statutory exception in section 266 - Good faith - Innocent owner - "Just and equitable"
JETIVIA SA AND ANOTHER v BILTA (UK) LTD (IN LIQUIDATION) AND OTHERS
[2015] Lloyd's Rep FC Plus 32
Company – Insolvency – Claim against directors – VAT fraud – Conspiracy – Dishonest assistance – Fraud of directors against company – Ex turpi causa – Attribution – Fraud exception – Hampshire Land Principle – Fraudulent trading – Jurisdiction – Summary judgment – Striking out – Insolvency Act 1986, sections 213 and 238 – Companies Act 2006, sections 172 and 180.
RE STANNARD
[2015] Lloyd's Rep FC Plus 33
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
R (ON THE APPLICATION OF LORD AND OTHERS) v DIRECTOR OF THE SERIOUS FRAUD OFFICE
[2015] Lloyd's Rep FC Plus 34
Serious Fraud Office – Interviews – Notice under section 2 of the Criminal Justice Act 1987 – Right to legal representation – Conflicts of interest – Prejudice to investigation – Whether Serious Fraud Office entitled to object to representation of witnesses by solicitors acting for corporate suspect.
R (ON THE APPLICATION OF CHATWANI) AND OTHERS v NATIONAL CRIME AGENCY AND ANOTHER
[2015] Lloyd's Rep FC Plus 35
Criminal Procedure – Search warrants – Unlawful arrest – Judicial review –Criminal Justice and Police Act 2001, section 59.
R (ON THE APPLICATION OF CHATWANI AND OTHERS) v NATIONAL CRIME AGENCY AND ANOTHER
[2015] Lloyd's Rep FC Plus 36
Money laundering investigation - Production order - Immediate production - Tracing - Legal costs - Proceeds of Crime Act 2002, section 345
EVANS AND OTHERS v SERIOUS FRAUD OFFICE
[2015] Lloyd's Rep FC Plus 37
Defence costs - Unnecessary or improper act or omission - Assessment - Queens Counsel's fees - Interim payments - Indemnity costs - Prosecution of Offences Act 1985, section 19
R v YU AND LIN
[2015] Lloyd's Rep FC Plus 38
Confiscation - Available amount - Deduction of expense - Hidden assets - Proceeds of Crime Act 2002, section 6
SINCLAIR v GLATT AND ANOTHER
[2015] Lloyd's Rep FC Plus 39
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
FINANCIAL CONDUCT AUTHORITY v MACRIS
[2015] Lloyd's Rep FC Plus 40
Financial services - Financial Conduct Authority - Decision notices - Identification - Third party rights
R v KUCHHADIA
[2015] Lloyd's Rep FC Plus 41
Proceeds of crime - Money laundering - Converting criminal property - Circumstantial evidence - No case to answer - Jury directions
FINANCIAL SERVICES AUTHORITY v DA VINCI INVEST LTD AND OTHERS
[2015] Lloyd's Rep FC Plus 42
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
R v BHATTI AND OTHERS
[2015] Lloyd's Rep FC Plus 43
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, section 25(1) - Police and Criminal Evidence Act, section 78(1) and Schedule 1 - Data Protection Act 1998, section 29(1), 4(4)
MINSHALL v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS AND OTHERS
[2015] Lloyd's Rep FC Plus 44
Confiscation - Enforcement proceedings - Reasonable time - Committal to prison - False imprisonment - Criminal Justice Act 1988, section 72A - European Convention on Human Rights, article 6(1)
R v CHAHAL AND ANOTHER
[2015] Lloyd's Rep FC Plus 45
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 Plus 46
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
R v WILLIAM AND OTHERS
[2015] Lloyd's Rep FC Plus 47
Money laundering - Proceeds of Crime Act, section 327 - Tax fraud - Criminal property - Pecuniary advantage - Disclosure of documents - Duplicity
SERIOUS FRAUD OFFICE v SALEH
[2015] Lloyd's Rep FC Plus 48
Conflict of laws - Proceeds of crime - Foreign judgment - Discharge of forfeiture proceedings - Property Freezing Order - Judgment in rem - Issue estoppel - Decision on the merits
CHATWANI AND OTHERS v NATIONAL CRIME AGENCY
[2015] Lloyd's Rep FC Plus 49
Police Act 1997, sections 93 to 97 - Interference with property - Listening devices - Legal professional privilege - Ex parte -"Without notice" application
FEDERAL REPUBLIC OF BRAZIL AND ANOTHER v DURANT INTERNATIONAL CORPORATION AND ANOTHER
[2015] Lloyd's Rep FC Plus 50
Bribery - Recipient holding as constructive trustee - Money used for payment of debt - Tracing of assets - "Backward tracing"
MARTIN v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS
[2015] Lloyd's Rep FC Plus 51
Proceeds of Crime Act 2002 - Taxes Management Act 1970 - Taxation - Discovery assessments - Effect of confiscation order on tax liability
DIRI v GOVERNMENT OF THE UNITED STATES OF AMERICA
[2015] Lloyd's Rep FC Plus 52
Extradition – Human rights – Criminal law – Abuse of process – Conspiracy to defraud – Dual criminality – Right to respect for private and family life – Sanctions – Exports – Syria.
R v R
[2015] Lloyd's Rep FC Plus 53
EU law – Matrimonial law – Court orders – Sanctions – Circumvention – Russia/Ukraine – Husband a designated person subject to an asset freeze – Order for interim spousal maintenance – Whether order a circumvention of sanctions – Council Regulation (EU) No 269/2014, articles 2, 5 and 9 – Ukraine (European Union Financial Sanctions) (No 2) Regulations 2014 (SI 2014 No 693), regulations 3 and 10.