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SHARMA (AS FORMER LIQUIDATOR OF MAMA MILLA LTD) v TOP BRANDS LTD AND OTHERS

[2016] Lloyd's Rep. FC 1

Breach of duty – Criminal property – Defence of illegality – Ex turpi causa non oritur actio – Liquidators’ powers and duties – Misfeasance – Public policy – Proceeds of Crime Act 2002 – Insolvency Act 1986, section 212.

R (ON THE APPLICATION OF GIBSON) v SECRETARY OF STATE FOR JUSTICE

[2016] Lloyd's Rep. FC 11

Application for judicial review – Appeal – Confiscation order – Interest accrual from the fixing of a default term by the courts – Reduction of sentence – Dismissed.

R v DAVENPORT

[2016] Lloyd's Rep. FC 21

Proceeds of crime – Confiscation orders – Compensation orders – Proportionality – Double counting – Power of Criminal Courts (Sentencing) Act 2000, section 130 – Proceeds of Crime Act 2002, section 13.

HARLEQUIN PROPERTY (SVG) LTD AND ANOTHER v WILKINS KENNEDY (A FIRM)

[2016] Lloyd's Rep. FC 33

Case management – Security for costs – After the event insurance – Varying security – Disclosure – Confidentiality – Public interest – Third parties – Civil Procedure Rules 1998, rr 25.12, 25.13, 31.3 and 31.19.

R v HARVEY

[2016] Lloyd's Rep. FC 41

Proceeds of crime – Money laundering – Calculation of benefit obtained in confiscation proceedings – Whether disproportionate to include VAT paid to HMRC.

R v HAYES

[2016] Lloyd's Rep. FC 64

Conspiracy to defraud – Dishonesty – Jury directions – Criminal evidence – Disclosure – Sentence – Consecutive sentences – Personal mitigation.

R v AIL AND OTHERS

[2016] Lloyd's Rep. FC 80

Corruption – Bribery – Agents – Principals – Statutory interpretation – Anti-Terrorism, Crime and Security Act 2001, sections 1, 106, 108 and 262 – Prevention of Corruption Act 1906, sections 2 and 7 – Public Bodies Corrupt Practices Act 1889, sections 3, 4 and 319 – Prevention of Corruption Act 1916, sections 3 and 4.

SERIOUS FRAUD OFFICE v STANDARD BANK PLC (NOW KNOWN AS ICBC STANDARD BANK PLC)

[2016] Lloyd's Rep. FC 91

Financial crime – Bribery – Deferred Prosecution Agreements – Crime and Courts Act 2013, section 45 – Crime and Courts Act 2013, schedule 17.

SERIOUS FRAUD OFFICE v STANDARD BANK PLC (NOW KNOWN AS ICBC STANDARD BANK PLC)

[2016] Lloyd's Rep. FC 102

MALABU OIL AND GAS LTD v THE DIRECTOR OF PUBLIC PROSECUTIONS

[2016] Lloyd's Rep. FC 108

Proceeds of Crime – Mutual Legal Assistance – Restraint order – Ex parte – Application to Discharge – Statutory Test – Exercise of Discretion – Non-Disclosure – Procedure.

R v R AND OTHERS

[2016] Lloyd's Rep. FC 131

Abuse of process – Delay – Disclosure – Electronic material.

R (ON THE APPLICATION OF MCKENZIE) v DIRECTOR OF THE SERIOUS FRAUD OFFICE

[2016] Lloyd's Rep. FC 145

Legal professional privilege – Serious Fraud Office – Identifying privileged material – Bribery Act 2010, section 1.

SERIOUS FRAUD OFFICE v ZLOCHEVSKY

[2016] Lloyd's Rep. FC 157

Proceeds of crime – Restraint order – Proceeds of Crime Act 2002, section 69 – “Full and frank disclosure” – Exercise of discretion.

ABI FOL CONSULTING LTD v THE FINANCIAL CONDUCT AUTHORITY

[2016] Lloyd's Rep. FC 172

Regulated activities – Approved person – Allegedly acting fraudulently – Evidential sufficiency – Financial Services and Markets Act 2000, section 55A.

S L WINES LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS

[2016] Lloyd's Rep. FC 185

Money Laundering Regulations 2007 (SI 2007 No 2157) – Wholesaler of spirits in bond for cash – High value dealer – Whether in breach of the Regulations – Maximum penalty of £5,000 imposed – Whether breach deliberate.

NATIONAL CRIME AGENCY v SIMKUS AND OTHERS; NATIONAL CRIME AGENCY v KHAN AND OTHERS; NATIONAL CRIME AGENCY v JARDINE AND OTHERS

[2016] Lloyd's Rep. FC 195

Civil recovery proceedings – Property freezing orders – Disclosure orders – Without-notice applications – Whether presence of counsel necessary – Recall of restraint order and imposition of property freezing order – Non-disclosure – Abuse of process by re-litigation – Proceeds of Crime Act 2002, Part 5 sections 245A and 245B – Part 8 sections 341, 341A, 357, 360 and 362 – Practice Direction, Civil Recovery Proceedings, paras 5.3, 8.2 and 11.1.

BROOKFIELD AVIATION INTERNATIONAL LTD v GUILDFORD CROWN COURT AND ANOTHER; SECRETARY OF STATE FOR THE HOME DEPARTMENT (INTERESTED PARTY)

[2016] Lloyd's Rep. FC 219

Judicial review – International letter of request – Crime (International Cooperation) Act 2003 – Search warrant – Dual criminality – Production order – Duty to provide reasons.

E BUYER LTD v COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS; COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS v CITIBANK NA

[2016] Lloyd's Rep. FC 225

Civil evidence – Procedure – Carousel fraud – The Kittel test – Actual knowledge – Constructive knowledge – Pleading allegation of dishonesty.

GOLD NUTS LTD AND OTHERS v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE & CUSTOMS

[2016] Lloyd's Rep. FC 249

Code of Practice 9 (COP9) – Contractual Disclosure Facility (“CDF”) – Schedule 36 Notices – Income and corporation tax enquiries – Whether the First-tier Tribunal (“FTT”) has jurisdiction to close a COP9 enquiry – The use of HMRC's powers to compel a suspect to provide information and documents for use in deciding whether or not to prosecute – Right not to self-incriminate – Right to disclosure of information – Police and Criminal Evidence Act 1984 (“PACE”) – European Convention on Human Rights (“ECHR”), article 6.

HKSAR v CHAN CHI WAN STEPHEN and TSENG PEI KUN; SECRETARY FOR JUSTICE v CHAN CHI WAN STEPHEN and TSENG PEI KUN; HKSAR v HUI RAFAEL JUNIOR also known as HUI SI-YAN RAFAEL, KWOK PING-KWONG THOMAS, CHAN KUI-YUEN also known as THOMAS CHAN and KWAN FRANCIS HUNG-SANG also known as KWAN FRANCIS

[2016] Lloyd's Rep. FC 284

READING BOROUGH COUNCIL v YOUNIS

[2016] Lloyd's Rep. FC 289

Consumer protection – Unfair trading – Definition of Trader – Regularity of Dealing – Appeal by way of case stated – Requirement to give reasons – Consumer Protection from Unfair Trading Regulations 2008 (SI 2008 No 1277), Regulation 2.

NATIONAL CRIME AGENCY v DAVIES AND OTHERS

[2016] Lloyd's Rep. FC 295

Proceeds of crime – Civil recovery proceedings – Property freezing order – Disclosure order – Setting aside orders for non-disclosure – Proceeds of Crime Act 2002, sections 245A and 357.

NATIONAL CRIME AGENCY v SIMKUS

[2016] Lloyd's Rep. FC 300

Civil recovery proceedings – Costs – Property freezing orders – Exclusion to meet legal expenses – Material non-disclosure by applicant – Misconceived discharge application by respondent – Proceeds of Crime Act 2002, Part 5 section 245C – Proceeds of Crime Act 2002 (Legal Expenses in Civil Recovery Proceedings) Regulations 2005 (SI 2005 No 3382), Regulations 16 and 17.

PURRUNSING v A'COURT & CO (A FIRM) AND ANOTHER

[2016] Lloyd's Rep. FC 310

Mortgage fraud – Solicitors – Professional negligence – Breach of trust – Strict liability – Transferring money to a fraudster – Contribution – Relief from liability under the Trustee Act 1925 – Trustee Act 1925, section 61 – Civil Liability (Contribution) Act 1978, sections 1 and 2(1).

JACKSON GRUNDY LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS

[2016] Lloyd's Rep. FC 328

Money Laundering Regulations 2007 (SI 2007 No 2157) – Excessive penalty – Mitigation – Proportionality of penalties.

THE GOVERNMENT OF THE UNITED STATES OF AMERICA v SARAO

[2016] Lloyd's Rep. FC 339

Extradition – Double criminality – Financial market trading – Market manipulation – Interests of justice – Right to private and family life – Abuse of process – Fraud Act 2006, section 2 – Financial Services and Markets Act 2000, section 397 – Financial Services Act 2012, section 89 – Extradition Act 2003, sections 83A and 137 – European Convention on Human Rights, article 8.

[2016] Lloyd's Rep. FC 351

[2016] Lloyd's Rep. FC 352

R v PERRIN

[2016] Lloyd's Rep. FC 353

Tax evasion – Cheating the Revenue – Dishonesty – Scheme for abusing charitable donations through donating shares – Valuing the shares – Conviction – Whether sentence unduly lenient.

ATTORNEY-GENERAL'S REFERENCE NO 8 OF 2012 (SECTION 36 OF THE CRIMINAL JUSTICE ACT 1988)

[2016] Lloyd's Rep. FC 359

R v BOYLE TRANSPORT (NORTHERN IRELAND) LTD; R v BOYLE AND ANOTHER

[2016] Lloyd's Rep. FC 370

Proceeds of crime – Confiscation proceedings – Appeal against confiscation orders – Lifting/piercing the corporate veil.

AMBER SERVICES EUROPE LTD AND OTHERS v THE DIRECTOR OF BORDER REVENUE

[2016] Lloyd's Rep. FC 391

Excise duty – Revenue – Customs & Excise – Condemnation proceedings – Whether conviction of offence prerequisite for forfeiture – Importation – Customs & Excise Management Act 1979.

R (ON THE APPLICATION OF HS AND OTHERS) v SOUTH CHESHIRE MAGISTRATES COURT AND ANOTHER; R (ON THE APPLICATION OF MU AND AR) v NORTH CHESHIRE MAGISTRATES COURT AND ANOTHER; R (ON THE APPLICATION OF AM) v SOUTH CHESHIRE MAGISTRATES COURT AND ANOTHER; CROWN PROSECUTION SERVICE (INTERESTED PARTY); R (ON THE APPLICATION OF HS AND OTHERS) v CROWN COURT AT MANCHESTER AND ANOTHER; BRUNSKILL SOLICITORS AND ANOTHER (INTERESTED PARTIES)

[2016] Lloyd's Rep. FC 400

Search warrants – Judicial review – Retention of Material – Criminal Justice and Police Act 2001, section 59.

HARALAMBOUS v ST ALBANS CROWN COURT AND ANOTHER

[2016] Lloyd's Rep. FC 412

Search warrants - Seizure - Criminal Justice and Police Act 2001, section 59 - Information - Disclosure - Redactions - Public interest immunity - Closed procedure - Evidence - Gisting - Al-Rawi.

LOVE v NATIONAL CRIME AGENCY

[2016] Lloyd's Rep. FC 424

Search warrants – Case management powers – Police Property Act 1897, section 1 – Regulation of Investigatory Powers Act 2000, section 49 – Human rights.

GOGITIDZE v GEORGIA

[2016] Lloyd's Rep. FC 427

UNITED STATES OF AMERICA v HOSKINS

[2016] Lloyd's Rep. FC 432

Motion to dismiss count of indictment – US Foreign Corrupt Practices Act – Extra-territorial jurisdiction – Conspiracy liability.

PATEL v MIRZA

[2016] Lloyd's Rep. FC 435

Contract – Unjust enrichment – Illegality – Enforceability.

R v WHARF AND OTHERS

[2016] Lloyd's Rep. FC 487

Sentencing – Conspiracy to defraud – Vulnerable victims – Sentencing guidelines – Assessment of culpability and harm.

LUIS v UNITED STATES

[2016] Lloyd's Rep. FC 492

HER MAJESTY'S ATTORNEY GENERAL v ROSENLUND AND ANOTHER

[2016] Lloyd's Rep. FC 494

Jersey law - Strike out - Statutory construction - Proceeds of crime legislation - Saise judiciare (asset restraining orders) - Discretionary trusts - Change in trustee caused by a discretionary beneficiary - Whether a discretionary beneficiary had "indirectly made a gift" Proceeds of Crime (Jersey) Law 1999 - Proceeds of Crime (Enforcement of Confiscation Orders) (Jersey) Regulations 2008

ABACHA AND OTHERS v NATIONAL CRIME AGENCY

[2016] Lloyd's Rep. FC 497

Proceeds of crime – Prohibition order – Letter of request – Disclosure – Confidentiality – Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (SI 2005 No 3181), Part 4A – Appeal of case management decisions.

SERIOUS FRAUD OFFICE v XYZ LTD

[2016] Lloyd's Rep. FC 509

Corruption – Conspiracy to bribe – Failure to prevent bribery – Deferred Prosecution Agreements – Crime and Courts Act 2013, section 45, schedule 17 – Criminal Law Act 1977, section 1 – Prevention of Corruption Act 1906, section 1 – Bribery Act 2010, sections 1 and 7 – Criminal Procedure Rules 2015 (SI 2015 No 1490 (L 18)), Part 11.

SERIOUS FRAUD OFFICE v XYZ LTD

[2016] Lloyd's Rep. FC 517

R v JOHNSON AND OTHERS

[2016] Lloyd's Rep. FC 529

Fraud – Sentence – Sentencing Council Definitive Guideline on Fraud Offences – Revenue Fraud – Tax Fraud – Film Tax Credit – Conspiracy to Defraud – Libor.

R v WALSH-ATKINS AND ANOTHER

[2016] Lloyd's Rep. FC 535

BOOK REVIEWS

[2016] Lloyd's Rep. FC 540

R v PALMER

[2016] Lloyd's Rep. FC 541

Confiscation proceedings – Engaging in unlicensed supply of private security – Private Security Industry Act 2001, section 3 – Whether “criminal conduct” within the meaning of the Proceeds of Crime Act 2002 – Whether confiscation available.

R v POWELL AND ANOTHER

[2016] Lloyd's Rep. FC 546

Confiscation – Regulatory offending – Benefit – Piercing the corporate veil.

NUTTALL AND ANOTHER v NATIONAL CRIME AGENCY

[2016] Lloyd's Rep. FC 554

Proceeds of Crime Act 2002, sections 357 and 358 – Disclosure order – Information notice – Whether duty to give reasons – Civil recovery investigation – Assets – Proceeds of Crime Act 2002, section 245A Property freezing order – European Convention of Human Rights, article 8 and Protocol 1.

BITTAR v FINANCIAL CONDUCT AUTHORITY; VOGT v FINANCIAL CONDUCT AUTHORITY; MORYOUSSEF v FINANCIAL CONDUCT AUTHORITY (DEUTSCHE BANK AG, INTERESTED PARTY)

[2016] Lloyd's Rep. FC 559

Financial services – Civil procedure – Case management directions – Stay of proceedings – Concurrent civil and criminal proceedings.

LLR: Financial Crime