5 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...
Washing Machines, Oil Rigs and Waste – Health & Safety Investigations and Enforcement Update – Spring 2018
The new year has begun with three important appeal decisions that will be of particular interest to anyone practising in Health and Safety (“H&S”) law. They cover subjects as wide ranging as sentencing, enforcement notices and litigation privilege that are also relevant to a much wider spectrum of more...
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