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IN THE MATTER OF KETAN SOMAIA IN THE MATTER OF THE CRIMINAL JUSTICE ACT 1988
[2018] Lloyd's Rep. FC Plus 1
Case considering the legal definition of a gift in confiscation proceedings brought under section 80 of the Criminal Justice Act 1988 – The predecessor regime to the Proceeds of Crime Act 2002 – The High Court declined to grant the declarations sought and to declare that the transfers were gifts – The sums did not form part of the property subject to the confiscation order in this case.
R (SUPERIOR IMPORT/EXPORT LTD AND OTHERS) v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS AND ANOTHER
[2018] Lloyd's Rep. FC Plus 2
Powers of investigation - Search warrants - Issuance and execution of warrants - HM Revenue & Customs - Police and Criminal Evidence Act 1984, section 8 - Convention of 29 May 2000 relating to Mutual Assistance in Criminal Matters between the member states of the European Union - Crime International Cooperation Act 2003, section 13 - Council Framework Decision on Joint Investigation Teams 2002/465/JHA
THE ECU GROUP PLC v HSBC BANK PLC AND OTHERS
[2018] Lloyd's Rep. FC Plus 3
Banking and finance - Civil procedure - Disclosure - Pre-action disclosure - Limitation - Deliberate concealment
R (MALIK AND OTHERS) v MANCHESTER AND SALFORD MAGISTRATES' COURT AND OTHERS
[2018] Lloyd's Rep. FC Plus 4
Search warrants - Police and Criminal Evidence Act 1984, section 8 - Criminal Justice and Police Act 2001, section 59 - Time limits - Unlawful retention of seized material - Contempt of court - Relief of sanctions
NATIONAL CRIME AGENCY v DONG AND ANOTHER (XING, INTERESTED PARTY)
[2018] Lloyd's Rep. FC Plus 5
National Crime Agency - Revenue functions - Charging order - Beneficial ownership of property - Civil evidence - Presumptions - Presumption of resulting trust - Proceeds of Crime Act 2002, Part 6 - Law of Property Act 1925, section 60 - Charging Orders Act 1979, section 1
HAYES v FINANCIAL CONDUCT AUTHORITY
[2018] Lloyd's Rep. FC Plus 6
Conspiracy to defraud - Strike-out application - Stay application - Privacy application
SHEPHERD v BYRNE AND PARTNERS LLP
[2018] Lloyd's Rep. FC Plus 7
Professional negligence - Breach of contract - Solicitors - Claim for damages - Tax evasion - Offshore accounts - Bribes - Proceeds of Crime Act 2002, section 340 - Criminal property - Undeclared income - Voluntary disclosure - HMRC Code of Practice 9 - Eligibility for the Liechtenstein Disclosure Facility
R (O'CONNELL) v WESTMINSTER MAGISTRATES' COURT (CROWN PROSECUTION SERVICE, INTERESTED PARTY)
[2018] Lloyd's Rep. FC Plus 8
Confiscation - Enforcement proceedings - Delay - Abuse of process - European Convention on Human Rights, article 6 reasonable time requirement
DIRECTOR OF PUBLIC PROSECUTIONS v PATTERSON
[2018] Lloyd's Rep. FC Plus 9
Ivey - Dishonesty - Ghosh - Precedent
R (HART AND OTHERS) v THE CROWN COURT AT BLACKFRIARS AND ANOTHER
[2018] Lloyd's Rep. FC Plus 10
Search warrants - Full and frank disclosure - Special procedure material - Police and Criminal Evidence Act 1984 - Tax advisers
R (HARALAMBOUS) v CROWN COURT AT ST ALBANS AND ANOTHER
[2018] Lloyd's Rep. FC Plus 11
Investigations - Search warrants - Disclosure - Public Interest Immunity - Closed evidence procedure - Police and Criminal Evidence Act 1984 - Criminal Justice and Police Act 2001, section 59
THE PENSION REGULATOR v DOMINIC CHAPPELL
[2018] Lloyd's Rep. FC Plus 12
Requests for production of documents and information - Failure to comply - Pensions Act 2004, section 72
HIGGINS v NATIONAL CRIME AGENCY
[2018] Lloyd's Rep. FC Plus 13
National Crime Agency - Revenue functions - Income tax - Discovery assessment - Confiscation order - Relationship between confiscation and taxation regimes - Taxes Management Act 1970, section 29 - Proceeds of Crime Act 2002, Part 5, section 317
CORPORATE COMPANIES SRO v MINISTERSTVO FINANCÍ ČR
[2018] Lloyd's Rep. FC Plus 14
Money laundering and terrorist financing - Directive 2005/60/EC, articles 2(1)(3)(c) and 3(7)(a) - Scope - Application to trust and company service providers - Whether the sale of pre-formed companies which were incorporated for the purposes of sale is a regulated activity
R (FOR AND ON BEHALF OF THE HEALTH AND SAFETY EXECUTIVE) v PAUL JUKES
[2018] Lloyd's Rep. FC Plus 15
Corporate investigations - Litigation privilege - Bad character
R v BAHBAHANI
[2018] Lloyd's Rep. FC Plus 16
Town and Country Planning Act 1990, section 179(2) and (8) - Enforcement Notice - Venire de novo - Proceeds of Crime Act 2002 - Criminal lifestyle provisions
BILTA (UK) LTD (IN LIQUIDATION) AND OTHERS v ROYAL BANK OF SCOTLAND PLC AND ANOTHER
[2018] Lloyd's Rep. FC Plus 17
Evidence - Privilege - Legal professional privilege - Litigation privilege - Privileged documents - Dominant purpose - Internal investigations - Whether documents were made for the sole or dominant purpose of conducting litigation.
LOVE v GOVERNMENT OF THE UNITED STATES OF AMERICA (LIBERTY, INTERESTED PARTY)
[2018] Lloyd's Rep. FC Plus 18
Extradition - Appeal against extradition order - Forum bar - Human rights.
R (GIBSON) v SECRETARY OF STATE FOR JUSTICE
[2018] Lloyd's Rep. FC Plus 19
Confiscation - Fines - Non-payment - Warrants for committal to prison - Default terms of imprisonment - Interest - Part payment - Proceeds of Crime Act 2002 - Drug Trafficking Act 1994, sections 9 and 10 - Powers of the Criminal Courts Act 1973, sections 31 and 32 - Powers of the Crown Court (Sentencing) Act 2000 - Magistrates' Courts Act 1980, sections 76 and 79.
RE SMITH
[2018] Lloyd's Rep. FC Plus 20
Confiscation - Realisable property - Receivership order - Third parties - Right to enjoyment of property - Receivership costs - Piggott condition.
IVASHCHENKO v RUSSIA
[2018] Lloyd's Rep. FC Plus 21
Right to respect for private life - Customs officer copying electronic data from a laptop - Interference with article 8(1) of the Convention - Whether in accordance with law and necessary in a democratic society.
GARLSSON REAL ESTATE SA, IN LIQUIDATION, STEFANO RICUCCI, MAGISTE INTERNATIONAL SA v COMMISSIONE NAZIONALE PER LE SOCIETA E LA BORSA (CONSOB)
[2018] Lloyd's Rep. FC Plus 22
Charter of Fundamental Rights of the European Union 2000, articles 50 and 52 - European Convention for the Protection of Human Rights and Fundamental Freedoms Protocol No 7, para 4 - Market Abuse Directive 2003/6/EC - Market Abuse Regulation (EU) No 596/2014 - Directive on Criminal Sanctions for Insider Dealing and Market Manipulation ("CSMAD") 2014/57/EU - Infringement of the principle ne bis in idem - National law administrative and criminal regimes and penalties for the same acts.
R v PABON
[2018] Lloyd's Rep. FC Plus 23
Conspiracy to defraud - LIBOR - Expert evidence - Fresh evidence - Safety of conviction.
ONLINE TAX REBATES LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS
[2018] Lloyd's Rep. FC Plus 24
Money Laundering Regulations 2007 (SI 2007 No 2157) Regulation 7 - Tax relief claims - Meaning of "firm" - Meaning of "tax adviser" - Customer due diligence - Reliance on third parties - Whether penalty proportionate - Low risk.
R v MILLS
[2018] Lloyd's Rep. FC Plus 25
Proceeds of crime - Term in default - Jurisdiction of the Court of Appeal - Varying the term in default - "Slip rule" - Confiscation order - Proceeds of Crime Act 2002, sections 31 and 35.
THE REPUBLIC OF ANGOLA (ACTING BY AND THROUGH THE MINISTRY OF FINANCE OF ANGOLA) AND ANOTHER v PERFECTBIT LTD AND OTHERS
[2018] Lloyd's Rep. FC Plus 26
Civil procedure - Torts - Fraud - Service out of the jurisdiction - Multiple defendants - Jurisdiction clauses - Without notice applications - Freezing injunctions - Dissipation of assets - Duty of full and frank disclosure - Materiality - CPR PD6B para 3.1(3).
FAICHNEY AND ANOTHER v VANTIS HR LTD AND OTHERS AQUILA ADVISORY LTD v FAICHNEY AND OTHERS (THE CROWN PROSECUTION SERVICE, INTERVENER)
[2018] Lloyd's Rep. FC Plus 27
Proceeds of Crime Act 2002 - Confiscation order - Proprietary interests - Proceeds of crime - Priority of interests - Public policy - Cheating the Revenue - Breach of fiduciary duty - Secret profit.
R v HAYES
[2018] Lloyd's Rep. FC Plus 28
Confiscation proceedings - Tainted gifts - Valuable consideration - Family services by spouse - Proceeds of Crime Act 2002, sections 77 and 78.
R v COLE
[2018] Lloyd's Rep. FC Plus 29
Benefit from criminal conduct - Concealment of criminal property - Confiscation orders - Drug trafficking - False accounting - Mortgage fraud - Valuation - Proceeds of Crime Act 2002, sections 6(5)(b), 22(4), 10(9)(b).
R v REID
[2018] Lloyd's Rep. FC Plus 30
Proceeds of crime - Confiscation proceedings - Appeal against confiscation orders - Calculating benefit figure.
R v GRICEVICIUS
[2018] Lloyd's Rep. FC Plus 31
Proceeds of Crime Act 2002, sections 6 and 7 – Confiscation order – Hidden assets – Benefit figure – Available amount – Proportionality.
R (ON THE APPLICATION OF KAY) v LEEDS MAGISTRATES’ COURT (MAREK KARWAN, INTERESTED PARTY)
[2018] Lloyd's Rep. FC Plus 32
Private prosecution – Summonses – Informations – Ex parte applications – Duty of candour – Abuse of process – Jurisdiction of the magistrates’ court – Jurisdiction of the divisional court – Criminal Procedure Rules 2015 (SI 2015 No 1490 (L 18)), Part 7.
R v DARROUX
[2018] Lloyd's Rep. FC Plus 33
Theft – Chose in action – Appropriation – Fraud by false representation – Deceptive representation inducing transfer – Control over bank account – Electronic transfer – Cheques – Substitution of verdict.
R v MCCOOL; R v HARKIN
[2018] Lloyd's Rep. FC Plus 34
Confiscation - Criminal procedure - Offences pre-dating statutory provisions - Interpretation of transitional arrangements
R v POGMORE
[2018] Lloyd's Rep. FC Plus 35
Theft Act 1968, section 21(1) – Criminal Justice Act 1993, sections 2 to 4 – Criminal Justice Act 2003, section 58.
R v LANE AND LETTS (AB AND CD)
[2018] Lloyd's Rep. FC Plus 36
Terrorist financing - Preparatory hearing - Meaning of "reasonable cause to suspect"
BUSINESS ENERGY SOLUTIONS LTD AND OTHERS v THE CROWN COURT AT PRESTON (CHESHIRE WEST AND CHESTER TRADING STANDARDS, INTERESTED PARTIES)
[2018] Lloyd's Rep. FC Plus 37
Search warrants - Search and seizure - Seizable property - Reasonable practicability - Electronic material - Seize and sift - Criminal Justice and Police Act 2001, sections 50, 53, 59 and 63
P&P PROPERTY LTD v OWEN WHITE & CATLIN LLP AND ANOTHER DREAMVAR (UK) LTD v MISHCON DE REYA (A FIRM) AND ANOTHER THE LAW SOCIETY (INTERVENER)
[2018] Lloyd's Rep. FC Plus 38
Fraud - Sale of land - Purchase monies transferred to fraudster - Money laundering - Money Laundering Regulations 2007 (SI 2007 No 2157) - Whether vendor's solicitors warranted authority of true owner - Whether solicitors owed duty of care to purchaser - Funds transferred in breach of trust - Whether relief should be granted under section 61 of the Trustee Act 1925
R v HOCKEY
[2018] Lloyd's Rep. FC Plus 39
Confiscation orders - Proceeds of Crime Act 2002 - Criminal appeals - Delay
FITZGERALD v PRESTON CROWN COURT AND ANOTHER
[2018] Lloyd's Rep. FC Plus 40
Investigations – Search warrants – Disclosure – Police and Criminal Evidence Act 1984.
BRIEN v IRWIN MITCHELL LLP
[2018] Lloyd's Rep. FC Plus 41
Suspicious Activity Report - Proceeds of Crime Act 2002 - Costs.
HUSSEIN v THE FINANCIAL CONDUCT AUTHORITY
[2018] Lloyd's Rep. FC Plus 42
Financial Services and Markets Act 2000, section 56 - Prohibition Order - LIBOR - Dishonest conduct
R (ON THE APPLICATION OF AL) v SERIOUS FRAUD OFFICE (XYZ LTD, ABC LLP, MS AND DJ, INTERESTED PARTIES)
[2018] Lloyd's Rep. FC Plus 43
Judicial review - Disclosure obligations - Serious Fraud Office - Deferred Prosecution Agreement ("DPA")
ENZO DI PUMA v COMMISSIONE NAZIONALE PER LE SOCIETÀ E LA BORSA (CONSOB) (C-596/16) COMMISSIONE NAZIONALE PER LE SOCIETÀ E LA BORSA (CONSOB) v ANTONIO ZECCA (C-597/16)
[2018] Lloyd's Rep. FC Plus 44
Directive 2003/6/EC – Insider dealing – Penalties – National legislation which provides for an administrative penalty and a criminal penalty for the same acts – Res judicata attached to a final criminal judgment relating to administrative proceedings – Final criminal judgment ordering acquittal in respect of insider dealing – Effectiveness of the penalties – Charter of Fundamental Rights of the European Union – Article 50 – Ne bis in idem principle – Criminal nature of the administrative sanction – Existence of the same offence – Article 52(1) – Limitations to the ne bis in idem principle – Conditions.
SOLICITORS REGULATION AUTHORITY v BOLTON
[2018] Lloyd's Rep. FC Plus 45
Solicitors' Regulation Authority - Solicitors' Code of Conduct 2007 - Solicitors' Accounts Rules 1998 - Solicitors' Practice Rules 1990 - Breach of duty to act in client's best interests - Money laundering - Proceeds of Crime Act 2002 - Not "mere inadvertence" - Striking from the Roll of Solicitors - Protection of public - Reputation of the profession
R (AMES) v THE LORD CHANCELLOR (ANNETTE HENRY QC, DAVID MILLER, INTERESTED PARTIES)
[2018] Lloyd's Rep. FC Plus 46
Judicial review - Legal Aid, Sentencing and Punishment of Offenders Act 2012 - Criminal Legal Aid (Remuneration) Regulations 2013 (SI 2013 No 435) - Very High Cost cases - Remuneration of counsel - Public law - Amenability to judicial review - Duty to act transparently
SCOTT v GOVERNMENT OF THE UNITED STATES OF AMERICA
[2018] Lloyd's Rep. FC Plus 47
Extradition - Exorbitant jurisdiction of the USA - Forum bar - Abuse of process
HAZEL LIANG (FORMERLY KNOWN AS HUI LUI) v RBC TRUSTEES (GUERNSEY) LTD
[2018] Lloyd's Rep. FC Plus 48
Royal Court of Guernsey - Source of funds - Anti-money laundering - Suspicious Activity Report - Bare trustee - Financial Intelligence Service - Proceeds of Crime Act 2002
NATIONAL CRIME AGENCY v MRS A
[2018] Lloyd's Rep. FC Plus 49
Unexplained Wealth Order - Proceeds of Crime Act 2002 (POCA), section 362A-362R - Criminal Finances Act 2017 (CFA 2017) - European Convention on Human Rights (ECHR).
DIRECTOR OF THE SERIOUS FRAUD OFFICE v EURASIAN NATURAL RESOURCES CORPORATION LTD (LAW SOCIETY, INTERVENER)
[2018] Lloyd's Rep. FC Plus 50
Privilege - Legal professional privilege - Litigation privilege - Legal advice privilege - Privileged documents - Dominant purpose - Internal investigations - Criminal proceedings - Whether criminal proceedings were reasonably in contemplation - Whether documents were made for the sole or dominant purpose of conducting litigation - Whether documents were protected by legal advice privilege.
FINANCIAL REPORTING COUNCIL LTD v SPORTS DIRECT INTERNATIONAL PLC
[2018] Lloyd's Rep. FC Plus 51
Financial regulation - Auditors - Enforcement - Investigation powers - Disclosure - Third parties - Civil evidence - Legal professional privilege - Waiver.