Infographic about how fraudsters conceal their fraud

Infographic about behavioral red flags of fraud.

The Criminal Finances Act 2017 (“the Act”) came into force in the UK on 30 September 2017 and was borne out of governmental desire to hold relevant bodies criminally liable where they fail to prevent those who act for them, or on their behalf, from criminally facilitating tax evasion. It was believed that the existing law made it difficult to attribute criminal liability to a relevant body and that there was no incentive for senior management to invest in preventative procedures.

Click below to access the full article written by Angela Craven, TLT Solicitors:

tlt-criminal-finances-act-2017.pdf

When considering the News or Case Update section of the Serious Fraud Office’s (SFO) website, you cannot fail to see numerous examples of positive stories detailing the latest Deferred ProsecutionAgreements (DPAs) entered into by the SFO. What is less apparent are the successful outcomes relating to individuals who prosecuted as a result of a company entering into a DPA – to date there has been no successful prosecution of an individual after a company has secured a DPA.

Click below to access the full article written by Angela Craven – TLT Solicitors:

tlt-dpas-and-associated-guilt

Various legislation contains specific provisions to enable the prosecution of senior officers when a corporate body commits an offence with the consent or connivance of such officers. These include the Bribery Act 2010, the Fraud Act 2006, various health and safety legislation and food safety legislation.

In this article, we consider what the prosecution will need to prove in order to establish consent, connivance or neglect by a director, manager, secretary or other senior officer.

Click below to access the full article written by Jason Cropper, TLT Solicitors:

tlt-senior-corporate-officers