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R (MALIK AND OTHERS) v MANCHESTER AND SALFORD MAGISTRATES’ COURT AND OTHERS

[2018] Lloyd's Rep. FC 1

Search warrants – Police and Criminal Evidence Act 1984, section 8 – Criminal Justice and Police Act 2001, section 59 – Time limits – Unlawful retention of seized material – Contempt of court – Relief of sanctions.

SHEPHERD v BYRNE AND PARTNERS LLP

[2018] Lloyd's Rep. FC 8

Professional negligence – Breach of contract – Solicitors – Claim for damages – Tax evasion – Offshore accounts – Bribes – Proceeds of Crime Act 2002, section 340 – Criminal property – Undeclared income – Voluntary disclosure – HMRC Code of Practice 9 – Eligibility for the Liechtenstein Disclosure Facility.

NATIONAL CRIME AGENCY v DONG AND ANOTHER (XING, INTERESTED PARTY)

[2018] Lloyd's Rep. FC 28

National Crime Agency – Revenue functions – Charging order – Beneficial ownership of property – Civil evidence – Presumptions – Presumption of resulting trust – Proceeds of Crime Act 2002, Part 6 – Law of Property Act 1925, section 60 – Charging Orders Act 1979, section 1.

THE ECU GROUP PLC v HSBC BANK PLC AND OTHERS

[2018] Lloyd's Rep. FC 44

Banking and finance - Civil procedure - Disclosure - Pre-action disclosure - Limitation - CPR 31.16 - Deliberate concealment.

HAYES v FINANCIAL CONDUCT AUTHORITY

[2018] Lloyd's Rep. FC 57

Conspiracy to defraud – Strike-out application – Stay application – Privacy application – Prohibition Order – Financial Services and Markets Act 2000, sections 56, 133(6) and (6A) – Overriding objective – Tribunal Procedure (Upper Tribunal) Rules 2008 (SI 2008 No 2698), rule 14 – Tribunal reference – Criminal conviction – Reference to CCRC.

R (HARALAMBOUS) v CROWN COURT AT ST ALBANS AND ANOTHER

[2018] Lloyd's Rep. FC 71

Investigations – Search warrants – Disclosure – Public Interest Immunity – Closed evidence procedure – Police and Criminal Evidence Act 1984 – Criminal Justice and Police Act 2001, section 59.

DIRECTOR OF PUBLIC PROSECUTIONS v PATTERSON

[2018] Lloyd's Rep. FC 93

Ivey – Dishonesty – Ghosh – Precedent.

R (HART AND OTHERS) v CROWN COURT AT BLACKFRIARS AND ANOTHER

[2018] Lloyd's Rep. FC 98

Search warrants – Full and frank disclosure – Special procedure material – Police and Criminal Evidence Act 1984 – Tax advisers.

R (SUPERIOR IMPORT/EXPORT LTD AND OTHERS) v COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS AND ANOTHER

[2018] Lloyd's Rep. FC 115

Powers of investigation – Search warrants – Issuance and execution of warrants – HM Revenue & Customs – Police and Criminal Evidence Act 1984, section 8 – Convention of 29 May 2000 relating to Mutual Assistance in Criminal Matters between the member states of the European Union – Crime International Cooperation Act 2003, section 13 – Council Framework Decision on Joint Investigation Teams 2002/465/JHA.

R (O’CONNELL) v WESTMINSTER MAGISTRATES’ COURT (CROWN PROSECUTION SERVICE, INTERESTED PARTY)

[2018] Lloyd's Rep. FC 130

Confiscation – Enforcement proceedings – Delay – Abuse of process – European Convention on Human Rights, article 6 reasonable time requirement.

CORPORATE COMPANIES SRO v MINISTERSTVO FINANCÍ ČR

[2018] Lloyd's Rep. FC 143

Money laundering and terrorist financing - Directive 2005/60/EC, articles 2(1)(3)(c) and 3(7)(a) - Scope - Application to trust and company service providers - Whether the sale of pre-formed companies which were incorporated for the purposes of sale is a regulated activity.

R v BAHBAHANI

[2018] Lloyd's Rep. FC 149

Town and Country Planning Act 1990, section 179(2) and (8) – Enforcement Notice – Venire de novo – Proceeds of Crime Act 2002 – Criminal lifestyle provisions.

R (FOR AND ON BEHALF OF THE HEALTH AND SAFETY EXECUTIVE) v PAUL JUKES

[2018] Lloyd's Rep. FC 157

Corporate investigations – Litigation privilege – Bad character.

HIGGINS v NATIONAL CRIME AGENCY

[2018] Lloyd's Rep. FC 164

National Crime Agency – Revenue functions – Income tax – Discovery assessment – Confiscation order – Relationship between confiscation and taxation regimes – Taxes Management Act 1970, section 29 – Proceeds of Crime Act 2002, Part 5, section 317.

THE PENSION REGULATOR v DOMINIC CHAPPELL

[2018] Lloyd's Rep. FC 180

Requests for production of documents and information – Failure to comply – Pensions Act 2004, section 72.

INTERNATIONAL SECTION: R v KARIGAR

[2018] Lloyd's Rep. FC 190

BOOK REVIEW: MILLINGTON AND SUTHERLAND WILLIAMS ON THE PROCEEDS OF CRIME

[2018] Lloyd's Rep. FC 193

BOOK REVIEW: CRIMINAL JUSTICE AND TAXATION

[2018] Lloyd's Rep. FC 194

R (GIBSON) v SECRETARY OF STATE FOR JUSTICE

[2018] Lloyd's Rep. FC 195

Confiscation – Fines – Non-payment – Warrants for committal to prison – Default terms of imprisonment – Interest – Part payment – Proceeds of Crime Act 2002 – Drug Trafficking Act 1994, sections 9 and 10 – Powers of the Criminal Courts Act 1973, sections 31 and 32 – Powers of the Crown Court (Sentencing) Act 2000 – Magistrates’ Courts Act 1980, sections 76 and 79.

BILTA (UK) LTD (IN LIQUIDATION) AND OTHERS v ROYAL BANK OF SCOTLAND PLC AND ANOTHER

[2018] Lloyd's Rep. FC 202

Evidence – Privilege – Legal professional privilege – Litigation privilege – Privileged documents – Dominant purpose – Internal investigations – Whether documents were made for the sole or dominant purpose of conducting litigation.

LOVE v GOVERNMENT OF THE UNITED STATES OF AMERICA (LIBERTY, INTERESTED PARTY)

[2018] Lloyd's Rep. FC 217

Extradition – Appeal against extradition order – Forum bar – Human rights.

RE SMITH

[2018] Lloyd's Rep. FC 239

Confiscation – Realisable property – Receivership order – Third parties – Right to enjoyment of property – Receivership costs – Piggott condition.

INTERNATIONAL SECTION: FINKELSTEIN AND OTHERS v ONTARIO SECURITIES COMMISSION

[2018] Lloyd's Rep. FC 246

R v MILLS

[2018] Lloyd's Rep. FC 251

Proceeds of crime – Term in default – Jurisdiction of the Court of Appeal – Varying the term in default – “Slip rule” – Confiscation order – Proceeds of Crime Act 2002, sections 31 and 35.

R v PABON

[2018] Lloyd's Rep. FC 258

Conspiracy to defraud – LIBOR – Expert evidence – Fresh evidence – Safety of conviction.

ONLINE TAX REBATES LTD v THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS

[2018] Lloyd's Rep. FC 271

Money Laundering Regulations 2007 (SI 2007 No 2157) Regulation 7 – Tax relief claims – Meaning of “firm” – Meaning of “tax adviser” – Customer due diligence – Reliance on third parties – Whether penalty proportionate – Low risk.

GARLSSON REAL ESTATE SA (IN LIQUIDATION) STEFANO RICUCCI, MAGISTE INTERNATIONAL SA v COMMISSIONE NAZIONALE PER LE SOCIETÀ E LA BORSA (CONSOB)

[2018] Lloyd's Rep. FC 288

Charter of Fundamental Rights of the European Union 2000, articles 50 and 52 – European Convention for the Protection of Human Rights and Fundamental Freedoms Protocol No 7, para 4 – Market Abuse Directive 2003/6/EC – Market Abuse Regulation (EU) No 596/2014 – Directive on Criminal Sanctions for Insider Dealing and Market Manipulation (“CSMAD”) 2014/57/EU – Infringement of the principle ne bis in idem – National law administrative and criminal regimes and penalties for the same acts.

IVASHCHENKO v RUSSIA

[2018] Lloyd's Rep. FC 301

Right to respect for private life – Customs officer copying electronic data from a laptop – Interference with article 8(1) of the Convention – Whether in accordance with law and necessary in a democratic society.

R v COLE

[2018] Lloyd's Rep. FC 321

Benefit from criminal conduct – Concealment of criminal property – Confiscation orders – Drug trafficking – False accounting – Mortgage fraud – Valuation – Proceeds of Crime Act 2002, sections 6(5)(b), 22(4), 10(9)(b).

R v REID

[2018] Lloyd's Rep. FC 328

Proceeds of crime – Confiscation proceedings – Appeal against confiscation orders – Calculating benefit figure.

R v HAYES

[2018] Lloyd's Rep. FC 334

Confiscation proceedings – Tainted gifts – Valuable consideration – Family services by spouse – Proceeds of Crime Act 2002, sections 77 and 78.

FAICHNEY AND ANOTHER v VANTIS HR LTD AND OTHERS; AQUILA ADVISORY LTD v FAICHNEY AND OTHERS (The Crown Prosecution Service, INTERVENER)

[2018] Lloyd's Rep. FC 345

Proceeds of Crime Act 2002 – Confiscation order – Proprietary interests – Proceeds of crime – Priority of interests – Public policy – Cheating the Revenue – Breach of fiduciary duty – Secret profit.

THE REPUBLIC OF ANGOLA (ACTING BY AND THROUGH THE MINISTRY OF FINANCE OF ANGOLA) AND ANOTHER v PERFECTBIT LTD AND OTHERS

[2018] Lloyd's Rep. FC 363

Civil procedure – Torts – Fraud – Service out of the jurisdiction – Multiple defendants – Jurisdiction clauses – Without notice applications – Freezing injunctions – Dissipation of assets – Duty of full and frank disclosure – Materiality – CPR PD6B para 3.1(3).

INTERNATIONAL SECTION: HKSAR v CHEN AND OTHERS

[2018] Lloyd's Rep. FC 403

R v MCCOOL; R v HARKIN

[2018] Lloyd's Rep. FC 407

Confiscation – Criminal procedure – Offences pre-dating statutory provisions – Interpretation of transitional arrangements.

R v LANE AND LETTS (AB AND CD)

[2018] Lloyd's Rep. FC 438

Terrorist financing – Preparatory hearing – Meaning of “reasonable cause to suspect”.

P&P PROPERTY LTD v OWEN WHITE & CATLIN LLP AND ANOTHER; DREAMVAR (UK) LTD v MISHCON DE REYA (A FIRM) AND ANOTHER THE LAW SOCIETY (INTERVENER)

[2018] Lloyd's Rep. FC 445

Fraud – Sale of land – Purchase monies transferred to fraudster – Money laundering – Money Laundering Regulations 2007 (SI 2007 No 2157) – Whether vendor's solicitors warranted authority of true owner – Whether solicitors owed duty of care to purchaser – Funds transferred in breach of trust – Whether relief should be granted under section 61 of the Trustee Act 1925.

INTERNATIONAL SECTION: COMMISSIONER OF THE AUSTRALIAN FEDERAL POLICE v FERNANDEZ

[2018] Lloyd's Rep. FC 477

R v HOCKEY

[2018] Lloyd's Rep. FC 481

Confiscation orders – Proceeds of Crime Act 2002 – Criminal appeals – Delay.

R (ON THE APPLICATION OF AL) v SERIOUS FRAUD OFFICE (XYZ LTD, ABC LLP, MS AND DJ, INTERESTED PARTIES)

[2018] Lloyd's Rep. FC 485

Judicial review – Disclosure obligations – Serious Fraud Office – Deferred Prosecution Agreement (“DPA”).

BUSINESS ENERGY SOLUTIONS LTD AND OTHERS v THE CROWN COURT AT PRESTON (CHESHIRE WEST AND CHESTER TRADING STANDARDS, INTERESTED PARTY)

[2018] Lloyd's Rep. FC 512

Search warrants – Search and seizure – Seizable property – Reasonable practicability – Electronic material – Seize and sift – Criminal Justice and Police Act 2001, sections 50, 53, 59 and 63.

SOLICITORS REGULATION AUTHORITY v BOLTON

[2018] Lloyd's Rep. FC 535

Solicitors’ Regulation Authority – Solicitors’ Code of Conduct 2007 – Solicitors’ Accounts Rules 1998 – Solicitors’ Practice Rules 1990 – Breach of duty to act in client's best interests – Money laundering – Proceeds of Crime Act 2002 – Not “mere inadvertence” – Striking from the Roll of Solicitors – Protection of public – Reputation of the profession.

R (ON THE APPLICATION OF AMES) v THE LORD CHANCELLOR (ANNETTE HENRY QC, DAVID MILLER, INTERESTED PARTIES)

[2018] Lloyd's Rep. FC 545

Judicial review – Legal Aid, Sentencing and Punishment of Offenders Act 2012 – Criminal Legal Aid (Remuneration) Regulations 2013 (SI 2013 No 435) – Very High Cost cases – Remuneration of counsel – Public law – Amenability to judicial review – Duty to act transparently.

SCOTT v GOVERNMENT OF THE UNITED STATES OF AMERICA

[2018] Lloyd's Rep. FC 562

Extradition – Exorbitant jurisdiction of the USA – Forum bar – Abuse of process.

HUSSEIN v THE FINANCIAL CONDUCT AUTHORITY

[2018] Lloyd's Rep. FC 574

Financial Services and Markets Act 2000, section 56 – Prohibition Order – LIBOR – Dishonest conduct.

HAZEL LIANG (FORMERLY KNOWN AS HUI LUI) v RBC TRUSTEES (GUERNSEY) LTD

[2018] Lloyd's Rep. FC 606

Royal Court of Guernsey – Source of funds – Anti-money laundering – Suspicious Activity Report – Bare trustee – Financial Intelligence Service – Proceeds of Crime Act 2002.

[2018] Lloyd's Rep. FC 632

[2018] Lloyd's Rep. FC 633

[2018] Lloyd's Rep. FC 634

DIRECTOR OF THE SERIOUS FRAUD OFFICE v EURASIAN NATURAL RESOURCES CORPORATION LTD (LAW SOCIETY, INTERVENER)

[2018] Lloyd's Rep. FC 635

Privilege - Legal professional privilege - Litigation privilege - Legal advice privilege - Privileged documents - Dominant purpose - Internal investigations - Criminal proceedings - Whether criminal proceedings were reasonably in contemplation - Whether documents were made for the sole or dominant purpose of conducting litigation - Whether documents were protected by legal advice privilege.

LLR: Financial Crime