Fraud Newsletter No. 40 February 2020

March 5, 2020

Fraud Newsletter 40 – February 2020


Article for use in connection with fraud: s1 Fraud Act 2006 includes documents made afterwards to cover up the fraud: Smith [2020] EWCA Crim 38 (Westlaw).

Intention in statutory conspiracy for people smuggling: s25(1) Immigration Act 1971 conspiracy mens rea requires knowledge or intention to smuggle non-EU citizens: reasonable grounds to believe as for the substantive offence is not enough: Ali (Arie) [2019] EWCA Crim 2448 (Westlaw).

LPP: (i) whether Parliament intended to override LPP depends on wording of statute under consideration: Morgan Grenfell [2002] UKHL 21, [2003] 1 AC 563 and B v Auckland [2003] UKPC 38, [2003] 2 AC 73; (ii) Lord Hoffman’s dicta in Morgan Grenfell [§32] is not authority for the existence of a no infringement exception to LPP or for the application of a lower threshold for implying a statutory override where any infringement is technical; (iii) non-privileged documents do not become privileged by being attached to privileged emails: Sports Direct International v FRC [2020] EWCA Civ 177.

Recovery of private fraud prosecution costs: test is reasonableness of overall claim: inability to find suitable local solicitors was a relevant factor when instructing London firms: Fuseon Ltd v Senior Courts Costs Office [2019] EWHC 126 (Admin).

UWOs (Unexplained Wealth Orders): privilege against self-incrimination and spousal privilege do not apply: definition of “politically exposed person” and “state owned enterprise” examined: POCA s362B(4)(a) and Directive 2015/849 art. 3 considered: Hajiyeva v NCA [2020] EWCA Civ 108.

Detained cash/frozen fund investigation or order does not of itself effect the extent of a s357(2) POCA disclosure order: In re NCA [2020] EWHC 268 (Admin).

Civil recovery investigation disclosure order (s 358 POCA) available ex parte where there is a risk of destruction of evidence and dissipation of assets if R alerted to the nature of information sought: HMRC v B [2019] EWHC 3207 (Admin) (Westlaw). Criticised in CLWeek 20/7/2


SC grant leave to appeal in CPS v Aquila Advisory Ltd [2019] EWCA Civ 588.
Consultation on revisions to the Attorney General’s Guidelines on Disclosure and the CPIA Code of Practice: 8 wk consultation closing on 22 Apr: 26 Feb 20.

EBA Consultation paper on Draft Guidelines on AML and terrorist financing risks and customer due diligence for credit and financial institutions: EBA 5 Feb 20. Consultation closes 5 May 20.

EU adds Cayman Islands to non-cooperative jurisdictions for tax purposes: EU Press Release 18: Feb 20

EU blacklists UK’s crown jewel tax haven while letting other tax havens off the hook TJN 18 Feb 20.

Financial Secrecy Index 2020: Tax Justice Network: 18 Feb 20. Progress on global transparency, but backsliding from US, Cayman and UK. TJN summary: 18 Feb 20

Prosperity Fund business case: Global Anti-Corruption Programme: Cabinet Office, FCO, HMT, NCA & others updated 24 Feb 20.

Money Laundering and Terrorist Financing controls in higher risk jurisdictions: updated 24 Feb 20.

Towards a new comprehensive approach to preventing and combating money laundering and terrorism financing: EC Roadmap: 12 Feb 20. Feedback required by 11 Mar 20.

Guidance on Prevention of money laundering/ combating terrorist financing: updated summary. JMLSG: 3 Feb 20: Full revised current Guidelines.

Proliferation Finance Survey: RUSI-ACAMS: 8 Feb 20.


Nothing of moment.


Anti-money laundering and countering the financing of terrorism: Fact sheet on European Banking Authority’s new role: EBA: 5 Feb 20.

Correct Appeals Procedure for Crim. Appeals Office – Reminder: Reminder to use updated Part 39 CPR and appropriate forms: HMCTS: 13 Jan 20

Corruptions Perception Index 2019: Transparency International: 23 Jan 20. Summary and highlights.

Competent authorities’ approaches to the anti-money laundering and countering the financing of terrorism supervision of banks: EBA Report: 5 Feb 20.

Cross-Government Fraud Landscape Annual Report 2019: Cabinet Office: 12 Feb 20. Contents Summary

Fraudsters targeted in new national law enforcement campaign: Project Otello: NCA 4 Feb 20.

FCA Speeches by Mark Steward, Ex. Dir of Enforcement & Market Oversight: Market integrity and strategic approach: 7 Feb 20; Penalties, remediation, and our General Principles: 13 Feb 20.

Ex Charity head convicted of defrauding charity pension scheme out of more than £250k: prosecuted by The Pensions Regulator: 5 year sentence: TPR 10 Feb 20.

Luanda Leaks: ICIJ investigation and report into 715,000 records data set into daughter of former Angolan President facing fraud charges and embezzlement of huge sums. Angolan government reportedly trying to recover $1.1B: ICIJ; 3 Feb 20.

Number of live Corporate Criminal Offences Investigations (CCO) for failure to prevent facilitation of tax evasion: HMRC FOI release 10 Feb 20. 30 cases under investigation or review.

National Trading Standards landmark case: Ticket touts making about £6m profit over 2.5 years jailed for 4 and 2½ years: BBC News 24 Feb 20.


Amber Alert to The MSB Sector and Reporting Suspicious Activity: NCA, CoLP, HMRC, FAC and NECC: 12 Feb 20

Banker’s wife loses UWO appeal: must account for spending including £16.3 m at Harrods over 10 years: FT 5 Feb 20

SFO Barclays trial: all defendants acquitted after 5 hour jury retirement: BBC News 28 Feb 20.