Category Archives: Forensic accountant

Forensic accountant

Piercing the corporate veil in confiscation

This article attempts to trace recent developments in piercing the corporate veil in caselaw in respect of confiscation and to suggest some practical implications of the present-day legal position in England and Wales.

Post Office ‘Horizon’ issue in the news again

The Post Office has again been mired in controversy over the alleged failings in its ‘Horizon’ software system used in thousands of sub-postoffices around the country.

Getting technical help on proceeds of crime issues

If you visit our website you will find over 70 detailed technical articles which will help you. If you can’t find what you want, try the Quick Query button on our website homepage. That emails me and I will personally reply – free of charge. If you need expert advice, get in touch.

Confiscation – a huge figure of benefit

Accounting Evidence are forensic accountants specialising in crime and proceeds of crime, typically under legal aid funding arrangements, in Crown Court cases in England and Wales.

Confiscation & legitimate businesses

Do recent English Court of Appeal decisions map out a new approach to confiscation when applied to legitimate businesses which have become tainted with criminality? Has there been an evolution in the assessment of ‘benefit’ following the Supreme Court judgment in Waya? Are the courts in certain circumstances now looking to confiscate only the profit from trading?

7 key differences between trial & confiscation

In many respects confiscation proceedings exist in a different world from criminal trials. It is important that lawyers recognise this and adjust their approach to the work accordingly. This article points up seven key differences between Crown Court trials and confiscation proceedings.

Confiscation – the basics

This post aims to be an introduction to the basics of confiscation under the Proceeds of Crime Act 2002 in England and Wales. It includes links to more detailed articles dealing with particular elements of confiscation law.

A confiscation case study – the career fraudster

A confiscation case in which no forensic accountancy evidence was produced by the defence and the defendant received no sympathy from the judge.

Confiscation – challenging the prosecutor’s s16 statement

How should the defence challenge the prosecutor’s s16 statement assertions concerning the defendant’s benefit and available amount?

Accountant sentenced to 7 years for cheat & fraud

After a 10 week Crown Court trial an accountant has been sentenced to 7 years’ imprisonment on 26 charges of cheating HMRC and defrauding his clients and forging their signatures. I was instructed to advise his defence team on accountancy aspects of the prosecution evidence.