12 results
Latest Court of Appeal guidance on Unexplained Wealth Orders
The team at Scarmans consisting of Queen’s Counsel, Barristers and Solicitors regularly represents individuals targeted by the NCA in civil, criminal and tax litigation and so are well-placed to protect their client’s interests. In this analysis, Barry Smith, Associate, explains the latest judgment more...
New European authority on tax compliance
Glencore Agriculture Hungary v Nemzeti Ado- es Vamhivatal Fellebbviteli Igazgatosaga For individuals and directors of businesses involved in certain types of trading, ensuring that your supply chain is free of tax evasion is important to comply with your regulatory duties. In some circumstances, an more...
Admissibility of HMRC civil investigations in criminal investigations
It is not uncommon for businesses and individuals to be subject to inspections by HMRC of trading records during which informal interviews may be carried out by visiting officers. This is perfectly proper under the civil powers of HMRC to seize and inspect material which may be relevant to a civil more...
Cash Forfeiture and the Proceeds of Crime Act 2002
Cash forfeiture is the process whereby money that has been seized by authorised individuals, such as the police or financial investigators, can be forfeited to the state following a hearing in the Magistrates’ Court under Part 5 of the Proceeds of Crime Act 2002. Other agencies which utilise these more...
19 Feb 2019 14:44
SFO Investigation into Unaoil (Ongoing)Mark Aldred is instructed to represent an individual in relation to the SFO bribery and corruption investigation of Unaoil. The investigation is a global investigation in to the business dealings of Unaoil and its relationships with companies including Rolls Royce, Halliburton, ABB and the Southern more...
14 Feb 2019 15:14
The Unexplained Wealth Order's Little Brother - Account Freezing and Forfeiture OrdersAndrew Gilmore and Sophie Adams review the lesser publicised Account Freezing and Forfeiture Orders (‘AFFOs’) While the Unexplained Wealth Order (‘UWO’) has entered English law with much fanfare and publicity, the Criminal Finances Act 2017 also introduced other, less well-known provisions into the more...
13 Feb 2019 09:08
Legal professional privilege, corporate corruption and compliance: The ENRC appealThis article was originally published in Leeds & Yorkshire Lawyer: The Official Journal of Leeds Law Society December 2018 edition, Issue 155. Last September, the Court of Appeal handed down judgment in The Director of the Serious Fraud Office v Eurasian Natural Resources Company (“ENRC”) [2018] more...
8 Feb 2019 09:34
Unexplained Wealth Orders - only for the ultra-wealthy?UWOs – only billionaires at risk? The media attention that UWOs have attracted has provided seemingly endless sensationalist headlines and tales of extravagant spending in the press. The case of Zamira Hajiyeva, the first recipient of such an order, has perhaps given the perception to the public more...
7 Feb 2019 14:58
Unexplained Wealth Orders: The Good, The Bad and the UnexplainedUnexplained Wealth Orders (‘UWOs’) came into force on 31 January 2018 (with some fanfare in legal circles and parts of the media), via the Criminal Finances Act 2017, which substantially amended Part 8 of the Proceeds of Crime Act 2002 (POCA). The aim of the legislation is to provide an anti-money more...
6 Feb 2019 08:48
3PB criminal barristers act in £3m tax fraud trial3PB Barrister Tim Bradbury leading Tom Evans successfully prosecuted four Defendants who had engaged in a sequence of ‘phoenix frauds’ cheating the public revenue of more than £3.2 million over a period of 10 years. Between them, the Hashtroudi Brothers received a total of 14 years imprisonment. 3PB more...
15 Nov 2018 12:18
Corruption in International ArbitrationIntroduction For many years there has been a push towards reducing corruption across the globe. Some countries introduced anti-corruption legislation some time ago, such as the US Foreign Corrupt Practices Act 1977 and China’s Criminal Law of the People’s Republic of China 1980 (Reformed in 1997). more...
1 May 2018 10:55
Congratulations to Andrew Bird & James Fletcher for their inclusion in Who's Who legal 2018 edition5SAH would like to congratulate Andrew Bird and James Fletcher for their inclusion in Who's Who legal 2018 edition. Andrew Bird has been ranked in the guide for his work within asset recovery and James Fletcher continues to be ranked for his work within the field of criminal fraud. Andrew Bird is more...
Showing 1 - 12 of 12