Criminal Finances Act 2017

Jonathan Fisher KC and Anita Clifford

Document

Page 281

Index

account freezing: bank ;
- building society ;
- challenges ;
- estimated use ;
- forfeiture, and , –;
- order –;
- terrorist financing –

application for extending moratorium period: application notice –;
- application to withhold specified information –;
- costs ;
- hearing –;
- interested person ;
- notice ;
- order, the ;
- procedure –;
- respondents’ notice ;
- specified information –;
- subsequent ;
- timing –;
- tipping off –;
- who

application to vary and discharge unexplained wealth orders: code of practice ;
- compliance impossible ;
- contentious areas –;
- costs ;
- process ;
- reasonable cause ;
- requirements ;
- reverse onus ;
- variation

appropriate consent

authorised disclosure ;
- diligence , ;
- expeditiousness

bank account monitoring order

banks and building societies: terrorist money –;
- unexplained wealth orders –; –

cash: administrative forfeiture , –;
- definition –;
- forfeiture , –;
- previous loophole ;
- terrorist –

civil recovery: administrative forfeiture ;

companies –;

compulsion to produce documents

confidentiality: joint reporting –;
- terrorist financing

confiscation of criminal benefit

consent regime :
- problems

corporate offences ;

criminal suspects and connected persons: investigation ;

cryptocurrency

customer information order

disclosure orders , –;

failure to prevent model of liability

Financial Conduct Authority: civil recovery investigation, power to commence ;
- extension of powers

foreign tax evasion: additional conditions for liability –;

fraud: aiding terrorism ;
- cheating revenue , –;
- false invoicing ;
- income tax , ;
- intent ;
- IR35 ;
- serious crime ;
- VAT

further information orders –, –:
- appeals , –;
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  application –, –;
- conditions –;
- effect –;
- introduction of ;
- procedure ,

gambling documents

gross human rights abuse or violation: conditions ;

HM Revenue & Customs: extension of powers ;

immigration officers: extension of powers ;
- offences against ;
- powers

incriminatory evidence –

information sharing: anti-terrorism ;

insufficient means: challenging ;

interim freezing order –;
- compensation ;
- discharging –;
- timing –;
- varying

Joint Money Laundering Intelligence Taskforce (JMLIT) ,

joint reporting: impact on duty –, –;
- limit ;
- period ;
- required notification , –;
- requirements ;
- terrorist legislation –

listed assets –;

London Anti-Corruption Summit

money laundering: duty to report ;
- partnership working

moratorium period, extending: application – see also application for extending moratorium period;

National Crime Agency: disclosure request notification , ;

politically exposed person –;
- challenging

prevention procedures defence: application ;
- communication ;
- due diligence , ;
- evidence ;
- guidance –;
- guiding principles –;
- monitoring and review –;
- onus of proof ;
- proportionality –;
- risk assessment ;
- scope ;
- top-level commitment ;
- training

privilege: disclosure order notice –;
- further information order ;
- self-incrimination , , ;

prohibited act: appropriate consent ;

property: challenging relationship ;

public interest: anti-terrorism , –;
- foreign tax evasion , ;
- unexplained wealth order , ,

public revenue –;
- cheating –

regulated sector ,

request for further information: appeals ;

response to unexplained wealth orders: financial gifts and gambling wins ;

restraint of assets

risks –;
- communication ;
- customer due diligence –, ;
- monitoring
  
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- and review –;
- top level commitment ;
- training

rules of court: extending moratorium period , –;
- further information order

search and seizure powers: HM Revenue & Customs ;
- non-conviction ;
- Serious Fraud Office –

Serious Fraud Office: confiscation of a criminal benefit ;

suspicious activity report , , :
- domestic ;
- foreign –;
- joint –;
- review ;
- terrorist financing ,

tax evasion: avoidance, and –;
- individual liability ;
- responsibility ;

terrorism –

terrorist property , –

terrorist-financing: cross-border enforceability –;

trusts: insufficient means to obtain –;
- property held by –;
- respondents

UK tax evasion ;

unexplained wealth orders: application to vary and discharge see also application to vary and discharge unexplained wealth orders;

civil enforcement proceedings ;

companies –;

criminal suspects and connected persons –;

criminal investigations , ;

development ;

effect –;

extra-territoriality –;

failure to respond ;

framework ;

holding property –;

insufficient means to obtain property – see also insufficient means;

investigative value ;

non-compliance –;

policy ;

politically exposed person –;

providing explanation ;

reasonable excuse ;

recoverability presumption ;

requirements –;

respondent –, see also response to unexplained wealth orders;

standard ;

timing –;

use –

unlawful conduct ;

voluntary disclosure , ;
- anti-terrorism ;
- conditions –;
- confidentiality –;
- impact on duty to report –, –;
- incentive ;
- joint reporting –;
- notification requirement , ;
- privacy –;
- request ;
- respondent ;
- standard required ;
- suspicion

written notice: copies ;
- effect –;
- efficiency of ;
- legal privilege –;
- length ;
- responding to –;
- service ;
- scope
  
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Criminal Finances Act 2017

Page 281

Index

Index

Page 282

Page 283

Page 284