Category Archives: Fraud

Fraud

Bank account frozen

If someone finds his bank account has been frozen by the bank without warning or explanation, what should he do and what can he expect to happen?

Dishonesty in English criminal law

What is meant by “dishonesty” in English criminal law? When considering the meaning of dishonesty the criminal courts of England and Wales often refer to a case decided last century. Recently in the case of R v Hayes [2015] EWCA Crim 1944 the Court of Appeal was asked to think again about the meaning of dishonesty.

UK Supreme Court rules on money laundering arrangements

The UK Supreme Court recently ruled on the law relating to prosecutions for entering into, or becoming concerned in, an arrangement which facilitates the acquisition, retention, use or control of criminal property for, or on behalf of, another person – contrary to s328 Proceeds of Crime Act 2002.

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.

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.

Supreme Court caps confiscation enforcement

The UK Supreme Court in the case of R v Ahmad & Ahmed has capped confiscation enforcement in cases where more than one confiscation order covers the same joint benefit. The principle is simple – but the practical implications may on occasion be complex. This article considers some of these.

Dealing with rogue tax accountants

Do HM Revenue & Customs have the powers, the resources and the determination to deal with rogue tax accountants? I am referring to small firms of tax accountants, or one man bands, who act for small or micro businesses for modest fees but who are – in a small minority of cases – utterly incompetent, irresponsible or even dishonest.

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.

Confiscation and multiple defendants

Where benefit is obtained jointly by co-defendants should each of them be regarded as obtaining the whole of the benefit which they obtained jointly? Secondly, is it proper for confiscation orders to be made against the various co-defendants which require them to pay in total more than the amount obtained from the offence?