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25 May 2018 / David Corker
Issue: 7794 / Categories: Features , Fraud , Criminal , Commercial
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Why UWOs & tax evasion are not what really matter

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The authorities muster their forces to tackle ‘dirty money’. David Corker remains unimpressed

The Criminal Finances Act 2017 (CFA) is the most significant criminal fraud statute for many years. While the Criminal Justice Act 2003 affected criminal law changes in relation to hearsay, bad character and disclosure, there was no specific focus on fraud. Although the Fraud Act 2006 and the Bribery Act 2010 are noteworthy, their effects are limited. The former was enacted partly to abolish recourse to the common law offence of conspiracy to defraud, an enduring Serious Fraud Office (SFO) favourite. The bribery statute, a key milestone in the expanded model of corporate criminal liability, is otherwise narrowly focused.

Unexplained wealth orders

Chapter 1 of Part 1 and Part 3 of the CFA are key provisions. The former concerns unexplained wealth orders (UWOs). Within a month of being implemented, the National Crime Agency proclaimed that it had obtained two of these. Part 3 concerns the new corporate criminal offence: facilitation of tax evasion. Only

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MOVERS & SHAKERS

Bell Yard Kysen—Liz Giles

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Bell Yard Kysen appoints senior legal PR and ex-government communications adviser, Liz Giles

Clarke Willmott—Lee Edwards

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Clarke Willmott boosts Southampton commercial property team with addition of partner Lee Edwards

Lime Solicitors—four promotions

Lime Solicitors—four promotions

Lime Solicitors announces four promotions

NEWS
The Attorney General, Ellie Reeves KC MP, and Solicitor General, Andy Slaughter KC MP, marked the 25th anniversary of Pro Bono Week by joining lawyers, charities, students and parliamentarians at events celebrating voluntary legal work
Possession claims are entering a new digital era, with procedural traps awaiting practitioners who assume familiar rules still govern every step
Witness evidence can be compromised by AI before a solicitor sees the draft, leaving safeguards focused on authorship incomplete
Should a conviction stand when a later ruling reveals that the law underpinning it was wrong? The answer exposes a clash between finality and justice
The Environment Agency can prosecute offences beyond environmental legislation where proceedings support its statutory functions, the Divisional Court has confirmed
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