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GALE AND ANOTHER v SERIOUS ORGANISED CRIME AGENCY
[2012] Lloyd's Rep. FC 1
Civil recovery — Proceeds of unlawful conduct — Presumption of innocence — Standard of proof — Costs orders — European Convention on Human Rights 1950, article 6(2) — Proceeds of Crime Act 2002, sections 241(1) to (3), 243(1), 246(4), 266(1), 280(3), 304(1) — Senior Courts Act 1981, section 51(1) — Civil Procedure Rules, Parts 44 and 69.
FINANCIAL SERVICES AUTHORITY v SINALOA GOLD PLC AND OTHERS
[2012] Lloyd's Rep. FC 31
Freezing injunctions — Cross-undertaking in damages — Third parties — Financial services — FSA — Statutory immunity.
R (ON THE APPLICATION OF GLENN & CO AND OTHERS) v REVENUE AND CUSTOMS COMMISSIONERS AND ANOTHER
[2012] Lloyd's Rep. FC 44
Her Majesty’s Revenue and Customs — Cheating the revenue — Corrupting officials — Search warrant defective — Judicial review — Interim injunction — Prevent copying — Balance of convenience test — Whether claimant could be adequately compensated in damages.
R (ON THE APPLICATION OF FORD) v FINANCIAL SERVICES AUTHORITY (JOHNSON AND OWEN, INTERESTED PARTIES)
[2012] Lloyd's Rep. FC 49
Legal professional privilege — Legal advice given to company — Whether company’s solicitor also gave advice to individual director — Joint privilege — Whether director able to exercise privilege so as to prevent company’s disclosing jointly privileged material.
R v REDMOND
[2012] Lloyd's Rep. FC 69
Confiscation — Proceeds of Crime Act 2002, section 76(5) — Benefit — Fraudulent evasion of VAT — Cigarettes — Illegal importation — Calculation of VAT evaded — EU law.
JSC BTA BANK v SOLODCHENKO AND OTHERS
[2012] Lloyd's Rep. FC 77
Corporate services provider — Freezing injunction — Contempt of court — Deliberate failure to disclose assets — Imprisonment — Length of term.
HER MAJESTY’S REVENUE & CUSTOMS v COZENS AND OTHERS
[2012] Lloyd's Rep. FC 86
Alcohol diversion fraud — Alleged evasion of excise duty — Worldwide freezing order in civil proceedings — Good arguable case — Application to discharge — One year limitation period of assessment of excise duty owed — Risk of dissipation of assets — Finance Act 1994, section 12(4)(b).
MILSOM AND OTHERS v ABLYAZOV
[2012] Lloyd's Rep. FC 98
Receivership — Receiver’s requests for information — Privilege against self-incrimination — Committal Proceedings — ECHR article 6(2).
SHAH AND ANOTHER v HSBC PRIVATE BANK (UK) LTD
[2012] Lloyd's Rep. FC 105
Suspicious Activity Reports (“SAR’s”) — Redacting identities of bank employees — Genuine suspicion — Bad faith — Proceeds of Crime Act, sections 327–329 and section 340 — CPR 31.6 — Standard disclosure — Public interest immunity.
GLENN & CO (ESSEX) LTD AND OTHERS v HER MAJESTY’S COMMISSIONERS FOR REVENUE AND CUSTOMS AND ANOTHER
[2012] Lloyd's Rep. FC 115
Search warrants — Police and Criminal Evidence Act 1984, section 8 — Lack of reasons — Breadth of warrant — Failure to comply with section 16(5).
BHANDAL v HER MAJESTY’S REVENUE & CUSTOMS
[2012] Lloyd's Rep. FC 127
Her Majesty’s Revenue and Customs — Restraint order — Criminal Justice Act 1988, section 89 — Compensation — Limitation periods — Extension of time limit for application for compensation — Discretion of court to extend time limit — Whether application an abuse of process — Whether a discrete section 89 claim possible — Restraint proceedings remaining live for purposes of section 89.
SERIOUS ORGANISED CRIME AGENCY v NAMLI AND ANOTHER
[2012] Lloyd's Rep. FC 139
Disclosure — Public interest immunity — CPR 31.6, CPR 31.10 and CPR 31.19 — Limiting standard disclosure.
MCCRACKEN v CROWN PROSECUTION SERVICE
[2012] Lloyd's Rep. FC 148
Crime — Confiscation order — Appointment of receiver over third party property — Application to vary appointment of receiver — Jurisdiction of court to vary or discharge appointment of receiver — Criminal Justice Act 1988, section 80 and CPR 69.10.
R v BARNETT
[2012] Lloyd's Rep. FC 157
Confiscation orders — Assessment of benefit from general criminal conduct — Previous confiscation order made — Relevant day for purposes of calculation of benefit — Proceeds of Crime Act 2002, sections 8(8) and 10 — Criminal Justice Act 1988, section 71.
R v JAMES AND ANOTHER
[2012] Lloyd's Rep. FC 168
Unpaid excise duty — Confiscation orders — Proceeds of crime — Calculation of benefit figure — Double recovery — What constitutes a benefit — Obtaining property as a result of or in connection with the conduct — Proceeds of Crime Act 2002, section 76 — Customs and Excise Management Act 1979, section 170.
R v PHILLIPS
[2012] Lloyd's Rep. FC 179
Conspiracy to cheat the Revenue — Bad character — Co-defendants — Substantial probative value — Judicial discretion — Criminal Justice Act 2003, section 101(1)(e), section 109, section 112.
SERIOUS ORGANISED CRIME AGENCY v HYMANS AND OTHERS
[2012] Lloyd's Rep. FC 199
Proceeds of Crime Act 2002 — Civil enforcement — Recovery order and recoverable property — Standard of proof — Absence of criminal conviction.
R v ST REGIS PAPER COMPANY LTD
[2012] Lloyd's Rep. FC 221
Corporate liability for the act of an employee — Controlling mind and will — Rule of attribution and proof of mens rea — Relevance of guilty intention — Construction of statute which creates the offence — Vicarious liability — Regulation 32 (1)(g) of the Pollution Prevention and Control (England & Wales) Regulations 2000.
HONG KONG SPECIAL ADMINISTRATION v VIVIEN FAN AND OTHERS (“SHANGHAI LAND”)
[2012] Lloyd's Rep. FC 229
GUERNSEY FREEZES OVER: CHIEF OFFICER OF CUSTOMS AND EXCISE v GARNET INVESTMENTS LTD
[2012] Lloyd's Rep. FC 231
COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS v GREENER SOLUTIONS LTD
[2012] Lloyd's Rep. FC 235
VAT — Disallowance of input tax — Missing trader intra-community fraud — Fraudulent VAT transactions — Upper Tribunal allowing HMRC appeal — Whether agent’s knowledge attributable to taxpayer company — Taxpayer company as secondary victim of fraud but not target of fraud.
RE PROCEEDS OF CRIME ACT 2002 (EXTERNAL REQUESTS AND ORDERS) ORDER 2005 RE STANFORD AND OTHERS STANFORD INTERNATIONAL BANK LTD (IN LIQUIDATION) v DIRECTOR OF THE SERIOUS FRAUD OFFICE
[2012] Lloyd's Rep. FC 255
Cross-border insolvency — Asset recovery — Liquidation — Proceeds of Crime Act 2002 (External Requests & Orders) Order 2005, article 8, article 46(3)(a) — Drawdown of restrained assets — Interests of unsecured creditors in restrained assets — Balance of competing interests of liquidator and victims of fraud.
R v RANDHAWA
[2012] Lloyd's Rep. FC 279
Missing trader intra-community fraud — Carousel fraud — Conspiracy to cheat the public revenue — Compelled material — Restraint proceedings — Disclosure test — Relevant material — Criminal evidence.
R v RANDHAWA AND OTHERS
[2012] Lloyd's Rep. FC 283
Sentence — Conspiracy to cheat the revenue — Missing trader intra-community fraud — Carousel fraud — Appropriate starting point.
RE PEACOCK
[2012] Lloyd's Rep. FC 291
Confiscation — After-acquired assets — Realisable assets — Legitimately gained assets after release from custody — Drug Trafficking Act 1994 — Proceeds of Crime Act 2002 (POCA) — Proceeds of Crime Act 2002 (Commencement No 5, Transitional Provisions, Savings and Amendments) Order 2003, SI 2003 No 333.
PYE PHYO TAY ZA v COUNCIL OF THE EUROPEAN UNION
[2012] Lloyd's Rep. FC 305
Restrictive measures against third country — Freezing of funds and economic assets of individuals — Appeal — EU Legal Procedure — Legal basis — Fundamental freedoms.
SHAH AND ANOTHER v HSBC PRIVATE BANK (UK) LTD
[2012] Lloyd's Rep. FC 337
Civil procedure — Banking and finance — Civil evidence — Bad faith — Permission to amend — Case management directions — Discretion of lower court — Proceeds of Crime Act 2002, section 338.
SERIOUS ORGANISED CRIME AGENCY v COGHLAN AND ANOTHER
[2012] Lloyd's Rep. FC 341
Civil recovery proceedings — Proceeds of crime — Recovery order — Civil evidence — Hearsay evidence — Collateral challenge to evidence — Residential property — Transfer for value — Civil evidence — Civil Evidence Act 1995, section 4 and Proceeds of Crime Act 2002, sections 243, 266 and 308.
FITZPATRICK AND OTHERS v COMMISSIONER OF POLICE OF THE METROPOLIS
[2012] Lloyd's Rep. FC 361
Money laundering — Proceeds of Crime Act 2002, sections 328 and 330 — Solicitors — Arrest — Search warrant — False imprisonment — Right to respect for private and family life — Failure to report — Becoming concerned in an arrangement — Release without charge — Whether entitled to damages.
OB v DIRECTOR OF THE SERIOUS FRAUD OFFICE
[2012] Lloyd's Rep. FC 389
Restraint order — Failure to comply — Contempt — Defendant extradited to UK on underlying charges — Sentence of imprisonment for contempt — Specialty principle — Whether contempt civil or criminal — USA-UK Extradition Treaty — Extradition Act 2003, section 148.
R v CASTILLO
[2012] Lloyd's Rep. FC 401
Proceeds of crime — Confiscation orders — Criminal Justice Act 1988 — Periods of imprisonment in default — Imposition of maximum period — Requirement for proportionality.
DIRECTOR OF PUBLIC PROSECUTIONS v BHOLAH
[2012] Lloyd's Rep. FC 406
Money laundering — Mauritius — Conviction — Whether necessary to specify offence to which proceeds of crime relate — Mauritius Constitution, section 10(2)(b) — Mauritius Economic Crime and Anti-Money laundering Act 2000, section 17(7).
R v AHMAD AND ANOTHER
[2012] Lloyd's Rep. FC 413
Conspiracy to cheat the public revenue — “Missing trader” VAT fraud — Confiscation proceedings.
R v LAWRENCE BRYANT, WILLIAM JEFFRIES, MICHAEL REEVES AND SIR DOUGLAS GRAHAM (LOMBARD FINANCE)
[2012] Lloyd's Rep. FC 430
R v CORNELIUS
[2012] Lloyd's Rep. FC 435
Fraud Act 2006, section 2 — Fraud by false representation — Certificates of title — Declarations of trust — Mortgages — Mortgagors — Solicitors — Land Registration Act 2002, section 29, Schedule 3 — Dishonesty.
R (WOOLLEY) v MINISTRY OF JUSTICE
[2012] Lloyd's Rep. FC 442
Confiscation order — Extradition — Switzerland — Time spent in custody — Unlawfully at large — Prison Act 1952, section 49.
COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS v S&I ELECTRONICS PLC
[2012] Lloyd's Rep. FC 449
VAT — Missing trader intra-community fraud — Input tax disallowed — Upper Tribunal following Mobilx and other Upper Tribunal decisions — Whether Mobilx correctly decided — Extent of tax loss denied — Argument first raised in Upper Tribunal.
R (FORD) v FINANCIAL SERVICES AUTHORITY (JOHNSON AND ANOTHER, INTERESTED PARTIES) (NO 2)
[2012] Lloyd's Rep. FC 461
Financial Services Authority — Investigations — Legal professional privilege — Joint privilege — Ineffective waiver of director’s privilege by company — Warning notice referring to privileged material — Appropriate remedies — Quashing orders — Recusal of FSA staff — Disclosure.
SECRETARY OF STATE FOR THE HOME DEPARTMENT v TUNCEL AND ANOTHER
[2012] Lloyd's Rep. FC 475
Applications for forfeiture under Proceeds of Crime Act 2002, section 298 — Cash detention — Requirement for court to be satisfied that authorities had reasonable grounds to suspect unlawful conduct before seizure — Civil procedure — No case to answer.
SERIOUS ORGANISED CRIME AGENCY v ROBB AND OTHERS
[2012] Lloyd's Rep. FC 485
Proceeds of Crime — Civil recovery proceedings — Recoverable property — Third party claims over recoverable property — Part 8 claim — Declaration between SOCA and defendant — Proceeds of Crime Act 2002, sections 240, 241, 242, 266, 281 and 304.
R v NOLAN AND ANOTHER
[2012] Lloyd's Rep. FC 498
Fraud contrary to Tax Credits Act 2002 — Meaning of “fraudulent activity” — Whether or not passive receipt of payments amounts to “fraudulent activity” — Tax Credits Act 2002, section 35.
SHAH AND ANOTHER v HSBC PRIVATE BANK (UK) LTD (NO 3)
[2012] Lloyd's Rep. FC 507
Money laundering — Proceeds of Crime Act 2002 (“POCA”), sections 327, 328, 329, 330, 331, 333, 335, 336, 337, 338, 340, 342 — Effect of POCA on bank’s relationship with its customer — Honest and genuine suspicion — Appropriate consent — Suspicious Activity Reports (“SARs”) — Nominated officer — Disclosure of SARs to customer — Tipping-off — Prejudicing an investigation.
R (ON THE APPLICATION OF HORNE AND OTHERS) v CENTRAL CRIMINAL COURT (CROWN PROSECUTION SERVICE AND HER MAJESTY’S REVENUE AND CUSTOMS, INTERESTED PARTIES)
[2012] Lloyd's Rep. FC 546
Search warrants under Proceeds of Crime Act 2002, section 352 — Disclosure orders under Proceeds of Crime Act 2002, section 357 — Confiscation investigation — Proceeds of Crime Act 2002, section 341 — Cash detention.
R v LAMBERT AND ANOTHER (SECRETARY OF STATE FOR THE HOME DEPARTMENT, INTERVENING)
[2012] Lloyd's Rep. FC 552
Drug trafficking — Proceeds of crime — Confiscation order — Joint venture — Full benefit figure ordered against each defendant — European Convention on Human Rights — Whether disproportionate — Whether double recovery and abuse of process — Whether open to court to apportion benefit.
WEAVERING CAPITAL (UK) LTD (IN LIQUIDATION) AND ANOTHER v PETERSON AND OTHERS
[2012] Lloyd's Rep. FC 561
Company law — Banking and finance — Insolvency — Directors’ powers and duties — Fraud — Fraudulent misrepresentation — Breach of fiduciary duty — Deceit — Negligence — Misprepresentation — Non-disclosure — Related party transactions — Sham agreements — Insolvency Act 1986, sections 174, 177, 238, 240, 423 — Companies Act 2006, sections 171 to 177 — CPR Part 20.
R v MAJEED R v WESTFIELD
[2012] Lloyd's Rep. FC 593
Conspiracy to make corrupt payments — Prevention of Corruption Act 1906, section 1 — Agent’s acts relating to principal’s affairs — Conspiracy to cheat at gambling — Gambling Act 2005, section 42 — cheating occurring in England and Wales in respect of gambling overseas.
R v NAPOLI
[2012] Lloyd's Rep. FC 599
Unauthorised regulated activity — Accepting deposits by way of business — Accepting on day to day basis or only on particular occasions — Financial Services and Market Act 2012, sections 19 and 23 — Financial Services and Markets Act 2000 (Carrying on Regulated Activities by Way of Business) Order 2001, articles 2(1) and 2(2).
R v CLARK AND ANOTHER
[2012] Lloyd's Rep. FC 606
Conspiracy to defraud — Mortgage fraud — Extent of knowledge required as to fraudulent means — Submission of no case to answer.
R v BAGNALL AND ANOTHER
[2012] Lloyd's Rep. FC 614
Proceeds of crime — Sentence — Confiscation order — Defendant being convicted of money-laundering — Allegations of participation in MTIC fraud being made instead for purposes of confiscation proceedings — Whether confiscation order infringes European Convention on Human Rights.
FU KOR KUEN PATRICK AND ANOTHER v HONG KONG SPECIAL ADMINISTRATIVE REGION
[2012] Lloyd's Rep. FC 631
GELTL v DAIMLER AG (LOTHAR MEIER AND OTHERS, INTERVENING)
[2012] Lloyd's Rep. FC 635
Financial services — Market abuse — Inside information — Precise information — Intermediate steps in a protracted process — Reference to circumstances or an event which may reasonably be expected — Reasonably expected — Public disclosure of information relating to change of management — Directive 2003/6/EC — Directive 2003/124/EC.
JP MORGAN CHASE BANK NATIONAL ASSOCIATION AND OTHERS v DIRECTOR OF THE SERIOUS FRAUD OFFICE AND ANOTHER (PUBLIC PROSECUTOR OF MILAN, INTERESTED PARTY)
[2012] Lloyd's Rep. FC 655
Banks — Letters of request — Serious Fraud Office — Mutual assistance — Secretary of State making request of Serious Fraud Office — Judicial review.
R v GANGAR AND ANOTHER
[2012] Lloyd's Rep. FC 671
Confiscation — Joint liability — Joint assets — Reaslisable amount — Criminal Justice Act 1988 — Proceeds of Crime Act 2002.
WIESE v UNITED KINGDOM BORDER AGENCY
[2012] Lloyd's Rep. FC 681
Order for Cash Forfeiture — Reasonableness of District Judge’s findings — Requirement to prove kind or kinds of unlawful conduct relied upon — Proceeds of Crime Act 2002, sections 241 and 242.
R v SUMAL AND SONS (PROPERTIES) LTD
[2012] Lloyd's Rep. FC 692
Proceeds of crime — Landlord and tenant — Sentence — Owner convicted of renting a property without a licence — Confiscation order — Benefit from criminal conduct — Whether receipt of rent whilst property unlicensed considered a benefit from criminal conduct — Housing Act 2004, sections 80 and 95 — Proceeds of Crime Act 2002, section 70.
R (YOUSSEF) v SECRETARY OF STATE FOR FOREIGN AND COMMONWEALTH AFFAIRS
[2012] Lloyd's Rep. FC 702
Financial sanctions — Al-Qaida — United Nations Security Council Resolution 1267 — Listing decision — Judicial review — ECHR, article 8 — ECHR, article 1 of Protocol 1.
DARE v CROWN PROSECUTION SERVICE
[2012] Lloyd's Rep. FC 718
Money laundering offences — Proceeds of Crime Act 2002 (“POCA”), section 328(1) — Criminal property — Stolen goods — Intention to resell stolen goods for profit — Lack of agreed price — Lack of completed transaction — Meaning of “arrangement” in POCA, section 328(1) — Knowing or suspecting that arrangement facilitates acquisition by another person — Whether acts too preparatory to constitute entering into an arrangement.