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HARLEQUIN PROPERTY (SVG) LTD AND ANOTHER v WILKINS KENNEDY (A FIRM)
[2016] Lloyd's Rep. FC Plus 2
Case management - Security for costs - After the event insurance - Varying security - Disclosure - Confidentiality - Public interest - Third parties - Civil Procedure Rules 1998 rr 25.12, 25.13, 31.3 and 31.19
R (ON THE APPLICATION OF GIBSON) v SECRETARY OF STATE FOR JUSTICE
[2016] Lloyd's Rep. FC Plus 3
Application for judicial review - Appeal - Confiscation order - Interest accrual from the fixing of a default term by the courts - Reduction of sentence - Dismissed
SHARMA (AS FORMER LIQUIDATOR OF MAMA MILLA LTD) v TOP BRANDS LTD AND OTHERS
[2016] Lloyd's Rep. FC Plus 4
Breach of duty - Criminal property - Defence of illegality - Ex turpi causa non oritur actio - Liquidators' powers and duties - Misfeasance - Public policy - Proceeds of Crime Act 2002 - Insolvency Act 1986, section 212
R v HAYES
[2016] Lloyd's Rep. FC Plus 5
Conspiracy to defraud - Dishonesty - Jury directions - Criminal evidence - Disclosure - Sentence - Consecutive sentences - Personal mitigation
S L WINES LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS
[2016] Lloyd's Rep. FC Plus 6
Money Laundering Regulations 2007 (SI 2007 No 2157) - Wholesaler of spirits in bond for cash - High value dealer - Whether in breach of the Regulations - Maximum penalty of GBP5,000 imposed - Whether breach deliberate
KALSOOM SANAM (FORMERLY KALSOOM AMIR) v NATIONAL CRIME AGENCY (FORMERLY THE SERIOUS ORGANISED CRIME AGENCY)
[2016] Lloyd's Rep. FC Plus 7
Proceeds of crime – Civil recovery orders – Third parties – Statutory defences – Human rights – Proceeds of Crime Act 2002, Part 5 – European Convention on Human Rights 1950, article 1, Protocol 1.
R v LONNIE AUGUSTUS SMITH
[2016] Lloyd's Rep. FC Plus 8
Proceeds of crime – Money laundering – Criminal property – Proceeds of Crime Act 2002, sections 328 and 340.
R v HARVEY
[2016] Lloyd's Rep. FC Plus 9
Proceeds of crime - Money laundering - Calculation of benefit obtained in confiscation proceedings - Whether disproportionate to include VAT paid to HMRC
MALABU OIL AND GAS LTD v THE DIRECTOR OF PUBLIC PROSECUTIONS
[2016] Lloyd's Rep. FC Plus 10
Proceeds of Crime - Mutual Legal Assistance - Restraint order - Ex parte - Application to Discharge - Statutory Test - Exercise of Discretion - Non-Disclosure - Procedure
R v AIL AND OTHERS
[2016] Lloyd's Rep. FC Plus 11
Corruption - Bribery - Agents - Principals - Statutory interpretation - Anti-Terrorism, Crime and Security Act 2010, sections 1, 106, 108 and 262 - Prevention of Corruption Act 1906, sections 2 and 7 - Public Bodies Corrupt Practices Act 1889, sections 3, 4 and 319 - Prevention of Corruption Act 1916, sections 3 and 4
SERIOUS FRAUD OFFICE v ZLOCHEVSKY
[2016] Lloyd's Rep. FC Plus 13
Proceeds of crime - Restraint order - Proceeds of Crime Act 2002, section 69 - "Full and frank disclosure" - Exercise of discretion
R v R AND OTHERS
[2016] Lloyd's Rep. FC Plus 14
Abuse of process - Delay - Disclosure - Electronic material
R (ON THE APPLICATION OF MCKENZIE) v DIRECTOR OF THE SERIOUS FRAUD OFFICE
[2016] Lloyd's Rep. FC Plus 16
Legal professional privilege - Serious Fraud Office - Identifying privileged material - Bribery Act 2010, section 1
ABI FOL CONSULTINGLTD v THE FINANCIAL CONDUCT AUTHORITY
[2016] Lloyd's Rep. FC Plus 17
Regulated activities - Approved person - Allegedly acting fraudulently - Evidential sufficiency - Financial Services and Markets Act 2000, section 55A
R v JOHNSON (FORMERLY KNOWN AS FARMER)
[2016] Lloyd's Rep. FC Plus 18
Confiscation proceedings – Tainted gifts – Value of gift irrecoverable – Default terms – Proportionality – Proceeds of Crime Act 2002 – European Convention on Human Rights, article 1 of the First Protocol.
BROOKFIELD AVIATION INTERNATIONAL LTD v GUILDFORD CROWN COURT AND ANOTHER; SECRETARY OF STATE FOR THE HOME DEPARTMENT (INTERESTED PARTY)
[2016] Lloyd's Rep. FC Plus 19
International letter of request - Crime (International Cooperation) Act 2003 - Search warrant - Dual criminality - Production order - Duty to provide reasons - Judicial review
R (ON THE APPLICATION OF HS AND OTHERS) v SOUTH CHESHIRE MAGISTRATES COURT AND ANOTHER R (ON THE APPLICATION OF MU AND AR) v NORTH CHESHIRE MAGISTRATES COURT AND ANOTHER R (ON THE APPLICATION OF AM) v SOUTH CHESHIRE MAGISTRATES COURT AND ANOTHER; CROWN PROSECUTION SERVICE (INTERESTED PARTY) R (ON THE APPLICATION OF HS AND OTHERS) v CROWN COURT AT MANCHESTER AND ANOTHER; BRUNSKILL SOLICITORS AND ANOTHER (INTERESTED PARTIES)
[2016] Lloyd's Rep. FC Plus 20
Search warrants - Judicial review - Retention of Material - Criminal Justice and Police Act 2001, section 59
E BUYER LTD v COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS v CITIBANK NA
[2016] Lloyd's Rep. FC Plus 21
Civil evidence - Procedure - Carousel fraud - The Kittel test - Actual knowledge - Constructive knowledge - Pleading allegation of dishonesty
NATIONAL CRIME AGENCY v SIMKUS AND OTHERS NATIONAL CRIME AGENCY v KHAN AND OTHERS NATIONAL CRIME AGENCY v JARDINE AND OTHERS
[2016] Lloyd's Rep. FC Plus 23
Civil recovery proceedings - Property freezing orders - Disclosure orders - Without-notice applications - Whether presence of counsel necessary - Recall of restraint order and imposition of property freezing order - Non-disclosure - Abuse of process by re-litigation - Proceeds of Crime Act 2002, Part 5 sections 245A and 245B - Part 8 sections 341, 341A, 357, 360 and 362 - Practice Direction, Civil Recovery Proceedings, paras 5.3, 8.2 and 11.1
GOLD NUTS LTD AND OTHERS v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS
[2016] Lloyd's Rep. FC Plus 24
Code of Practice 9 (COP9) - Contractual Disclosure Facility ("CDF") - Schedule 36 Notices - Income and corporation tax enquiries - Whether the First-tier Tribunal ("FTT") has jurisdiction to close a COP9 enquiry - The use of HMRC's powers to compel a suspect to provide information and documents for use in deciding whether or not to prosecute - Right not to self-incriminate - Right to disclosure of information - Police and Criminal Evidence Act 1984 ("PACE") - European Convention on Human Rights ("ECHR"), article 6
READING BOROUGH COUNCIL v YOUNIS
[2016] Lloyd's Rep. FC Plus 25
Consumer protection - Unfair trading - Definition of Trader - Regularity of Dealing - Appeal by way of case stated - Requirement to give reasons - Consumer Protection from Unfair Trading Regulations 2008 (SI 2008 No 1277), Regulation 2
THE GOVERNMENT OF THE UNITED STATES OF AMERICA v SARAO
[2016] Lloyd's Rep. FC Plus 26
Extradition - Double criminality - Financial market trading - Market manipulation - Interests of justice - Right to private and family life - Abuse of process - Fraud Act 2002, section 2 - Financial Services and Markets Act 2000, section 397 - Financial Services Act 2012, section 89 - Extradition Act 2003, sections 83A and 137 - European Convention on Human Rights, article 8
PURRUNSING v AâCOURT & CO (A FIRM) AND ANOTHER
[2016] Lloyd's Rep. FC Plus 27
Mortgage fraud - Solicitors - Professional negligence - Breach of trust - Strict liability - Transferring money to a fraudster - Contribution - Relief from liability under the Trustee Act 1925 - Trustee Act 1925, section 61 - Civil Liability (Contribution) Act 1978, sections 1 and 2(1)
NATIONAL CRIME AGENCY v DAVIES AND OTHERS
[2016] Lloyd's Rep. FC Plus 28
Proceeds of crime - Civil recovery proceedings - Property freezing order - Disclosure order - Setting aside orders for non-disclosure - Proceeds of Crime Act 2002, sections 245A and 357
JACKSON GRUNDY LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS
[2016] Lloyd's Rep. FC Plus 29
Money Laundering Regulations 2007 (SI 2007 No 2157) - Excessive penalty - Mitigation - Proportionality of penalties
NATIONAL CRIME AGENCY v SIMKUS
[2016] Lloyd's Rep. FC Plus 30
Civil recovery proceedings - Costs - Property freezing orders - Exclusion to meet legal expenses - Material non-disclosure by applicant - Misconceived discharge application by respondent - Proceeds of Crime Act 2002, Part 5 section 245C - Proceeds of Crime Act 2002 (Legal Expenses in Civil Recovery Proceedings) Regulations 2005 (SI 2005 No 3382), Regulations 16 and 17
HARALAMBOUS v ST ALBANS CROWN COURT AND ANOTHER
[2016] Lloyd's Rep. FC Plus 31
Search warrants - Seizure - Criminal Justice and Police Act 2001, section 59 - Information - Disclosure - Redactions - Public interest immunity - Closed procedure - Evidence - Gisting - Al-Rawi
AMBER SERVICES EUROPE LTD AND OTHERS v THE DIRECTOR OF BORDER REVENUE
[2016] Lloyd's Rep. FC Plus 32
Excise duty - Revenue - Customs & Excise - Condemnation proceedings - Whether conviction of offence prerequisite for forfeiture - Importation - Customs & Excise Management Act 1979, section 170b
R v BOYLE TRANSPORT (NORTHERN IRELAND) LTD R v BOYLE AND ANOTHER
[2016] Lloyd's Rep. FC Plus 33
Proceeds of crime - Confiscation proceedings - Appeal against confiscation orders - Lifting/piercing the corporate veil
LOVE v NATIONAL CRIME AGENCY
[2016] Lloyd's Rep. FC Plus 34
Search warrants - Case management powers - Police Property Act 1897, section 1 - Regulation of Investigatory Powers Act 2000, section 49 - Human rights
R v WHARF AND OTHERS
[2016] Lloyd's Rep. FC Plus 35
Sentencing - Conspiracy to defraud - Vulnerable victims - Sentencing guidelines - Assessment of culpability and harm
PATEL v MIRZA
[2016] Lloyd's Rep. FC Plus 36
Contract - Unjust enrichment - Illegality - Enforceability
ABACHA AND OTHERS v NATIONAL CRIME AGENCY
[2016] Lloyd's Rep. FC Plus 39
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 - Appeal of case management decisions
BITTAR v FINANCIAL CONDUCT AUTHORITY VOGT v FINANCIAL CONDUCT AUTHORITY MORYOUSSEF v FINANCIAL CONDUCT AUTHORITY (DEUTSCHE BANK AG, INTERESTED PARTY)
[2016] Lloyd's Rep. FC Plus 40
Financial services - Civil procedure - Case management directions - Stay of proceedings - Concurrent civil and criminal proceedings
R v PALMER
[2016] Lloyd's Rep. FC Plus 41
Confiscation proceedings - Engaging in unlicensed supply of private security - Private Security Industry Act 2001, section 3 - Whether "criminal conduct" within the meaning of the Proceeds of Crime Act 2002 - Whether confiscation available
NUTTALL AND ANOTHER v NATIONAL CRIME AGENCY
[2016] Lloyd's Rep. FC Plus 42
Proceeds of Crime Act 2002, sections 357 and 358 - Disclosure order - Information notice - Whether duty to give reasons - Civil recovery investigation - Assets - Proceeds of Crime Act 2002, section 245A Property freezing order - European Convention of Human Rights, article 8 and Protocol 1
R v POWELL AND ANOTHER
[2016] Lloyd's Rep. FC Plus 43
Confiscation - Regulatory offending - Benefit - Piercing the corporate veil
CASE OF DION S BEARD MRICS, SURREY GU5
[2016] Lloyd's Rep. FC Plus 44
Money laundering - Estate agent - Dishonesty - Continuing Professional Development ("CPD")
A v DIRECTOR OF PUBLIC PROSECUTION
[2016] Lloyd's Rep. FC Plus 45
Registration of foreign restraint orders - Criminal Justice and Data Protection (Protocol No 36) Regulations 2014 (SI 2014 No 3141) - Ne bis in idem
NATIONAL CRIME AGENCY v WONG
[2016] Lloyd's Rep. FC Plus 46
Civil recovery - Recoverable property - Unlawful conduct - Mortgage fraud - Evidence - Adverse inferences - Proceeds of Crime Act 2002, sections 240 and 304
THE GOVERNMENT OF THE UNITED STATES OF AMERICA v LOVE
[2016] Lloyd's Rep. FC Plus 47
Extradition - Part 2 request - Forum bar - Human Rights - ECHR articles 3 and 8 - Risk of suicide - Asperger Syndrome - Depression - Availability of adequate treatment
CHANCERY CLIENT PARTNERS LYD AND OTHERS v MRS 957 LTD AND OTHERS
[2016] Lloyd's Rep. FC Plus 48
Contracts - Tax - Bribery - Undue influence - Common mistake - Rescission - Tax avoidance schemes
SERIOUS FRAUD OFFICE v STANDARD BANK PLC (NOW KNOWN AS ICBC STANDARD BANK PLC)
[2016] Lloyd's Rep. FC Plus 121
Financial crime - Bribery - Deferred Prosecution Agreements â Crime and Courts Act 2013, section 45 - Crime and Courts Act 2013, schedule 17
SERIOUS FRAUD OFFICE v STANDARD BANK PLC (NOW KNOWN AS ICBC STANDARD BANK PLC)
[2016] Lloyd's Rep. FC Plus 122
Financial crime – Bribery – Deferred Prosecution Agreements – Crime and Courts Act 2013, section 45 – Crime and Courts Act 2013, schedule 17.
R v PERRIN
[2016] Lloyd's Rep. FC Plus 221
Tax evasion - Cheating the Revenue - Dishonesty - Scheme for abusing charitable donations through donating shares - Valuing the shares - Conviction - Whether sentence unduly lenient
ATTORNEY-GENERAL'S REFERENCE NO 8 OF 2012 (SECTION 36 OF THE CRIMINAL JUSTICE ACT 1988)
[2016] Lloyd's Rep. FC Plus 222
Tax evasion - Cheating the Revenue - Dishonesty - Scheme for abusing charitable donations through donating shares - Valuing the shares - Conviction - Whether sentence unduly lenient
SERIOUS FRAUD OFFICE v XYZ LTD
[2016] Lloyd's Rep. FC Plus 371
Corruption - Conspiracy to bribe - Failure to prevent bribery - Deferred Prosecution Agreements - Crime and Courts Act 2013, section 45, schedule 17 - Criminal Law Act 1977, section 1 - Prevention of Corruption Act 1906, section 1 - Bribery Act 2010, sections 1 and 7 - Criminal Procedure Rules 2015 (SI 2015 No 1490 (L 18)), Part 11
SERIOUS FRAUD OFFICE v XYZ LTD
[2016] Lloyd's Rep. FC Plus 372
Corruption - Conspiracy to bribe - Failure to prevent bribery - Deferred Prosecution Agreements - Crime and Courts Act 2013, section 45, schedule 17 - Criminal Law Act 1977, section 1 - Prevention of Corruption Act 1906, section 1 - Bribery Act 2010, sections 1 and 7 - Criminal Procedure Rules 2015 (SI 2015 No 1490 (L 18)), Part 11
R v JOHNSON AND OTHERS
[2016] Lloyd's Rep. FC Plus 381
Fraud - Sentence - Sentencing Council Definitive Guideline on Fraud Offences - Revenue Fraud - Tax Fraud - Film Tax Credit - Conspiracy to Defraud - Libor
R v WALSH-ATKINS AND ANOTHER
[2016] Lloyd's Rep. FC Plus 382
Fraud - Sentence - Sentencing Council Definitive Guideline on Fraud Offences - Revenue Fraud - Tax Fraud - Film Tax Credit - Conspiracy to Defraud - Libor
QUARTERLY COMMENTARY: THE UK'S FIRST DEFERRED PROSECUTION AGREEMENT
[2016] Lloyd's Rep. Plus 400
QUARTERLY COMMENTARY: RECOVERING PROCEEDS OF GRAND CORRUPTION THROUGH THE CIVIL COURTS
[2016] Lloyd's Rep. FC Plus 402
QUARTERLY COMMENTARY: THE CRIMINAL FINANCES BILL
[2016] Lloyd's Rep. FC Plus 403