Money Laundering and Fraud Offences

  • Money laundering and fraud offences are conducts relating to the concealment, possession, conversion, transfer, or organisation of circumstances relating to the proceeds of crime, also described as white-collar crime. In short, you can be accused of money laundering if you know or suspect that the money or property you have been dealing with has been gained through criminal conduct.

    Fraud offences concerns matters relating to a dishonest intention to make, gain, or cause a loss. This can include risking a loss too.

    The Proceeds of Crime Act 2002 places heavy penalties for money laundering and fraud offences, a jail sentence of up to 14 years or a big fine, or both. You can be accused and charged of this offence even if there is insufficient evidence to prove that it actually took place. This mean that you can be falsely accused if there are suspicions of money laundering, regardless of whether it took place in the end. Defences are available and include:

    • Being unaware and not suspecting the money or property were gained through criminal conduct

    • A sufficient price was paid in consideration for obtaining the criminal money or property

    The solicitors at our firm have extensive experience in handling onerous and complex cases involving laundering offences, including money and drugs.

    If you or your business are being investigated and accused of fraud, drugs and other offences linked to money laundering, our solicitors can advise you in the evidence process that is often onerous and complex. Our team of solicitors are here to defend and support you or your business, both materially and emotionally as this period can be long and cumbersome.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • If you, your business, or someone you know has been charged with conspiracy to money laundering, we understand that this is a stressful time, and you may be anxious about what you can do next.

    This charge refers to an agreement between two or more persons to try to conceal and cover up criminally obtained money. The offence criminalises the agreement itself, whether the event did not occur is not relevant.

    One of the most famous cases of money laundering involved Al Capone, America’s famous mobster, who hid the root of his money gained in his growing casino empire into businesses in South America, Hong Kong, the Caribbean and Swiss bank accounts. His net worth was estimated around $100 million and was interestingly never convicted.

    You can be unintentionally accused with conspiracy to money laundering. This can adversely affect you or your businesses reputation alongside a maximum sentence of up to 14 years imprisonment and/or heavy fines.

    Oftentimes cases of conspiracy to launder money may involve individuals or businesses that are innocent and have been wrongly caught up in complex cases. There are also possibilities of reducing jail time or your fines.

    We strongly advise you to take professional legal advice to ensure your case is brought to justice, or to help you get the best outcome for your charges.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • This term is used to describe money or property gained through means of criminal activity. If you are charged with money laundering offences, the Crown Prosecution Service (CPS) will have powers to investigate and confiscate these assets under the Proceeds of Crime Act 2002. This act is very complex, and we understand that it can be very hard to navigate. This is why we urge you to seek professional legal advice to relieve some of the stress that this situation will inevitably cause you.

    The first stages in the prosecution will be to determine how much the person being charged should pay, either to pay immediately or within a fixed time. The judge will use two key information to determine this figure:

    • The benefit figure – the gains of the criminal conduct

    • The available amount – the assets owned at the time of prosecution.

    The minimum sentence for Proceedings of Crime Act sentencing is 6 months, and the maximum is 14 years. Our team at Atesh Solicitors are ready to defend and stand alongside you in this onerous process with our expertise and vigour to help all cases, small and large, to the best of our abilities.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Has your firm or business been the victims of bribery and corruption unfairly suffered a loss? In recent years Bribery and Corruption has overseen a growing prominence in the economic and business world. This means businesses have increasingly been the target of dishonest arrangements, undermining the free-market economy and the rule of law.

    More information can be found on the Bribery Act 2010 by following this link:

    (https://www.justice.gov.uk/downloads/legislation/bribery-act-2010-guidance.pdf)

    The Bribery Act 2010 comprises of two general offences

    • Active bribery: offering, promising or giving of a bribe

    • Passive bribery: the requesting, agreeing to receive or accepting of a bribe

    If you are a small firm, you are more likely to be at risk of being targeted by third parties and be the victim of bribery and corruption because of limited resources. If this unfortunate case has happened to your business, contact us immediately. We are here to support you throughout the investigation and help reduce your loss.

    The Act also contains sections that creates an offence relating to an omission to prevent liability on behalf of a business. Reach out to our team at Atesh solicitors to help your business avoid liability and to ensure your business has taken the necessary precautions that comply with the Bribery Act 2010.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Fraud by False representation is governed by the Fraud Act 2006. In short, there are three ways where you could be charged with offences related to this act:

    • Fraud by false representation.

    • Fraud by failure to disclose information when there is a legal duty to do so; and

    • Fraud by abuse of position

    Representation means information that you present as factual or related to the law.

    The representation is false if:

    • it is untrue or misleading, and

    • the person making it knows that it is, or might be, untrue or misleading.

    Examples of fraud by false representations are:

    • Selling a product claiming it to be of a certain quality but in reality, it does not correspond to the representation. I.e., selling diamond rings but the material used is actually cubic zirconia.

    The investigation process will involve proving the following three conditions:

    • The accused person must be dishonest;

    • By omitting to disclose information where you are required by the law to provide relevant information; and

    • A gain or loss does not in fact have to take place

    More information relating to Fraud by False representation can be found [here] ( https://www.cps.gov.uk/legal-guidance/fraud-act-2006 )

    The maximum sentence for the related offences is 10 year’s imprisonment.

    If you, your business or someone you know is being accused of false representation, we understand that it can have significant adverse consequences on your personal and professional life. Our team of skilled and empathetic solicitors are here to provide you with qualified legal advice to advise you on the necessary steps to move forward in this difficult stage.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • If you are accused of a conspiracy to defraud, this has a maximum sentence of 10 years imprisonment, or a large fine, or both.

    This will depend on the role you have are accused of having taken, the cumulated value of goods and the concluding damages. This can be very distressing and a process hard to navigate without the appropriate professional guidance and advice available through our team of supportive solicitors.

    The Criminal Justice Act 1987 contains the offence of conspiracy to defraud in section 12. It is defined as:

    • An agreement made between two or more persons with the intention to deprive another person of something which is theirs

    A person’s charges will depend on culpability, along other various factors:

    • High culpability

    • Medium culpability

    • Lesser culpability

    The Crown Prosecution Service will have to prove that the accused person was aware of the conspiracy and had intentionally entered into an agreement with at least one more person. Whether the act was carried out is not relevant.

    The prosecution will seek to access any relevant paperwork, mobile phone evidence and witness testimonies. This process can be very daunting, and we strongly urge you to seek professional legal advice to ensure you receive the best outcome for you case.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • In recent years there has been a huge crackdown on persons claiming benefits that they are not entitled to. The Department for work and Pensions has powers to inspect bank accounts and social media activity of people claiming benefits following the Government’s plan to prevent benefit fraud. Since 2021 there has been more than 600 convictions.

    The government in 2021 announced in their press release that £510 million will be added to fund people unlawfully claiming benefits which will involve 2,000 trained specialists to review claims, inspect properties, following up on claims of self-employed claimants and reviewing bank accounts

    In light of this, there has been an increase in benefit fraud cases.

    If you are unfairly accused of benefit fraud, you could be liable to paying a penalty. The amount you pay will correspond to the percentage of benefit overpayment resulting from the benefit fraud, and in some circumstances, you could be imprisoned.

    If you are accused of benefit fraud, our team of solicitors are here to help reach the best outcome for you charge and support you with our skills and supportive team.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Essentially, carbon credits have value and can be traded. To have the right to emit one tonne of carbon dioxide, you need a permit or certificate, which can then be traded for money. For instance, a company can trade carbon credit certificates as investments, and this is not illegal. However, due to lack of central regulation, carbon credits that are traded can be false or illegitimate.

    The lack of decentralisation means that a person can be trading carbon credits without knowledge that the certificate or permit is illegitimate.

    For example, Sandeep Singh Dosanjh was jailed for 15 years in a carbon credit VAT fraud worth £38 million. He was sentenced to 15 years and faced heavy fines totalling £15,887,685.47.

    If you are being investigated for carbon credit fraud, the prosecution must prove that you had knowledge about the illegitimate permits to be charged for conspiracy or fraud by false representation. If you are accused of carbon credit fraud, you could be unfairly reined in on a long and onerous case of investigations and proceedings. This can be very exhausting without proper professional advice to support you.

    If someone you know or yourself has been investigated, contact us now to have an initial discussion and advice.

  • You have most likely received a call regarding a non-existent car accident where you are fortunately able to receive insurance bonus or compensation, a fraud. Similarly, boiler room fraud is where sham stockholders make an unsolicited marketing call to investors to forcefully orchestrate them into buying worthless shares.

    They are usually based abroad, meaning that the target individual is unable to take action as it is not in the jurisdiction of Great Britain. This places victims in a vulnerable position as they cannot claim compensation for the financial loss they have suffered.

    Some warning signs you can look out for:

    • Being cold called by an unknown number

    • You are pressured into making immediate decisions and payments

    • The call is most likely made from abroad – it is illegal to make unsolicited marketing calls to investors in the UK

    • You are asked to keep all data confidential

    What to do if you have been a victim of a boiler room fraud:

    • The UK has an intelligence collation system for boiler room fraud coordinated by the City of London Police.

    • Email operationarchway@city-of-london.pnn.police.uk to file a report.

    More information about boiler room frauds and how to get assistance can be found on the Financial Conduct Authority’s website. [https://www.fca.org.uk/about/how-we-work]

  • Advance Fee Fraud is one of the most common types of confidence tricks. It usually involves making promises to victims to make a small payment up-front which is falsely claimed by the fraudster that it will be used to obtain a large sum of money. What typically follows is a continuation of the same scenarios, asking a small amount of payment which is promised to obtain a larger sum, or the fraudster disappears.

    An example of a situation where advance fee fraud can take place is:

    • You are looking for a rental property and are asked to make a deposit payment. This can sometimes be called a holding deposit in order to secure the rental. However, you make the payment, but the property does not in fact exist.

    A general tip would be that, if it sounds too good to be true, it probably is. If you are being contacted by a source you do not trust, do your research to avoid such scams.

    If you or someone you know is charged with advance fee fraud, we urge you to seek professional legal advice. Our specialist criminal law solicitors are here to support you throughout your investigation.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • This type of fraud covers all kinds of fraud conducted through a computer system. The most common victims are organisations or businesses that depend heavily on computer operations for their transactions.

    Computer fraud can occur on a range of different sources:

    • Emails and texts scams

    • Social media

    • Websites

    Useful links:

    • To find out more information about how you can spot and prevent cyber-crime, visit the Metropolitan Police’s website : https://www.met.police.uk/advice/advice-and-information/fa/fraud/online-fraud/cyber-crime-fraud/

    • If you believe you have been scammed, call the Metropolitan Police and speak to the Action Fraud team: www.actionfraud.police.uk.

    If you or someone you know is charged with advance fee fraud, we urge you to seek professional legal advice. Our specialist criminal law solicitors are here to support you throughout your investigation.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • The area of immigration law is extremely complex, and for those facing charges related to immigration such as immigration fraud, you can naturally be feeling confused and anxious.

    Immigration fraud charges are governed by the Immigration act and Modern Slavery Act.

    Immigration fraud, just as the whole immigration system in the UK, has become extremely complex due to its constantly changing nature. Judges themselves have stated the rules of the immigration system “achieved a degree of complexity which even the Byzantine Emperors would have envied” (Pokhriyal v Secretary of State for the Home Department).

    If you are under investigation for Immigration fraud, your offences typically will be related to dishonest means of entering the UK or overstaying beyond your right to remain in the UK.

    Charges include prison sentences or deportation. This can have significant consequences to your private and professional life.

    We strongly advise you to seek professional legal advice to guide you when navigating this complex area of law and achieve the best possible outcome in your case.

  • Governed by the Insolvency Act, fraudulent trading is where directors of a company intended to deceive and defraud their creditors or customers. Intention is key in charges related to Fraudulent trading as without the intent it will not be a criminal charge, known as wrongful trading.

    If under investigation for fraudulent trading, the prosecution will seek gain evidence to prove that you had intent to deceive and defraud.

    It commonly occurs due to an abuse of power in positions of responsibility.

    Generally only people with senior roles in a company will be charged with committing fraudulent trading, however in some cases junior and mid-level staff can be investigated.

    If you or someone you know is charged with fraudulent trading, we urge you to seek professional legal advice. Our specialist criminal law solicitors are here to support you throughout your investigation.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Fraud in criminal matters is when someone intentionally and knowingly lies to obtain a benefit or an advantage that they are not entitled to.

    Insurance fraud therefore occurs when a person knowingly deceives another to obtain a benefit or an advantage that they are not entitled to, or when an insurer denies another a benefit that is due with the intention and knowledge to do so.

    During an insurance fraud investigation, the prosecution must prove that the benefit or advantage gained was known, and that there was clear intent in order to be charged with a criminal act.

    Insurance fraud can involve the following matters:

    • Car insurance

    • Health Insurance

    • Worker’s compensation

    • Personal injury

    • Residential and commercial property claims

    If you are under investigation for insurance fraud, we urge you to seek professional legal advice. Our specialist criminal law solicitors are here to support you throughout your investigation.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Charity fraud can occur in various different situations. The two general situations can be internal or external fraud.

    Internal fraud occurs where money, property or assets donated to a charity are misused and abused for purposes other than what was stated by internal actors. For example, the organisers of the charity can pocket cash for their own personal profit. Also, false expenses, also a type of payroll fraud, occurs where expenses are overestimated to direct charity funds to personal accounts.

    External fraud describes circumstances where external fraudsters abuse a charity in order to gain a benefit, where the charity becomes a victim. These can occur in different situations, some being false invoicing, unauthorised fundraising, and credit card scams.

    Charity funds have been the target of internal and external fraudsters and no charity is immune to these attempts at diversity charity money. Although there are various different coping mechanisms that charities put in place, fraudsters are unfortunately able to find new ways of targeting vulnerable charities.

    If you are under investigation for charity fraud, we urge you to seek professional legal advice. Our specialist criminal law solicitors are here to support you throughout your investigation.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Governed by the Fraud Act, fraud by abuse of position, also falling under white collar crimes, entails persons in positions of power to intentionally gain a benefit or an advantage that they are otherwise not entitled to.

    The word ‘position’ refers to roles including company director, business partner, business owner, employee, or trustee of a charity or organisation. In short, it refers to persons that are trusted and someone that carried more than a moral obligation.

    For example, a charity fraud by an abuse of position can occur where the director of a charity uses their position to illegitimately pocket cash into their personal accounts.

    The investigation process will try to prove intention, therefore, whether the act was carried out as a matter of fact does not prevent a person being charged. An intention to commit fraud by abuse of position is sufficient.

    In some cases, fraud by abuse of position can be the failure or omission to act where there was a legal requirement to do so which caused the unfair benefit or advantage.

    Sentences for such offences include fines and community orders, whilst the most serious cases can use custodial sentences, meaning the most severe sentences are available.

    If you are under investigation for fraud by abuse of position, we urge you to seek professional legal advice. Our specialist criminal law solicitors are here to support you throughout your investigation.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Director disqualification refers to situations where a company director is banned or disqualified from their position because they did not meet their legal responsibilities.

    If you are accused of displaying ‘unfit conduct’ as a company director, you could be disqualified for up to 15 years, meaning you will be legally obligated to not be a director of another company registered in the UK or a company abroad which has connections with the UK. Essentially, you are banned from being involved in anything related to forming, marketing or running a company.

    The law sets out examples of ‘unfit conduct’ which include but is not limited to:

    • conduct that seeks to deprive creditors of assets

    • continuing to trade to the detriment of creditors when a company is insolvent

    • fraudulent behaviour

    • failure to keep proper accounting records

    • failure to prepare and file accounts or make returns to Companies House

    • failure to submit tax returns or fairly pay the tax due

    • failure to comply with other regulatory requirements

    • failure to co-operate with the official receiver and/or insolvency practitioner.

    More information about director disqualifications can be found here https://www.gov.uk/government/publications/company-directors-disqualification-act-1986-and-failed-companies/company-directors-disqualification-act-1986-and-failed-companies#what-is-unfit-conduct

    If you are under investigation for director fraud and you believe you are being unfairly accused, we urge you to seek professional legal advice. Our specialist criminal law solicitors are here to support you throughout your investigation.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Electoral fraud is taken very seriously by the United Kingdom and strict rules and regulations are in place. This means electoral fraud very rarely occur. In 2019, 595 cases of alleged electoral fraud cases were investigated by the Police and only four convictions were given, and two people were cautioned. In 2021, there were 315 cases of alleged electoral fraud investigated by the police and none led to a conviction, and only one caution was given.

    Covered by the Representation of the People Act, refers to criminal offences applying to Parliamentary or local government elections, mayoral elections, Welsh assembly elections, referendums, and more.

    An electoral fraud can occur when a person uses another person’s electoral card to try and vote in the elections.

    It can also occur in situations of campaigners where false information about a candidate regarding their personal character to conduct was promoted, or where campaigners fail to include details about the publication, promotion, or printing of election material. In 2021, there were 165 cases of alleged electoral fraud by campaigners.

    More information about electoral fraud data can be found https://www.electoralcommission.org.uk/who-we-are-and-what-we-do/our-views-and-research/our-research/electoral-fraud-data/2021-electoral-fraud-data

    If you are under investigation for electoral fraud, we urge you to seek professional legal advice. Our specialist criminal law solicitors are here to support you throughout your investigation.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Bank fraud occurs where fraudsters manipulate customers, also known as ‘social engineering’, to deceive the customer to making payments or sharing confidential information. Details obtained in this way are then used fraudulently.

    Due to the cost-of-living crisis, bank fraud has become an increasing concern to the public. Be wary and do not fall victim to deceptive fraudsters.

    You can contact the Financial Ombudsman Service if you have been the victim of bank fraud https://www.financial-ombudsman.org.uk/

    More information about bank fraud victims can be found on the citizens advice page under the sub-section Banking – Security and Fraud: https://www.citizensadvice.org.uk/

    If you are under investigation for bank fraud, we urge you to seek professional legal advice. Our specialist criminal law solicitors are here to support you throughout your investigation.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Investment fraud is fraud related to investments. It typically involves person’s cold-calling and aiming to deceive investors to invest in either worthless or non-existing schemes or products.

    How to protect yourself from investment fraud

    • If you receive any unsolicited calls about an investment opportunity, we advise you to hang up immediately

    • The key thing to look out for, which all investment fraud cases involve, is if you are guaranteed high profits and quick returns for your funds. This is most probably false as investments always have risks involved

    • If you are pressured into making quick decisions and give personal information

    • More information on warning signs can be found on the Financial Conduct Authority’s website https://www.fca.org.uk/scamsmart

    A common type of investment fraud is a Ponzi Scheme. It is named after Charles Ponzi, an Italian swindler who cost his ‘investors’ $20 million. A Ponzi Scheme is where fraudsters collect funds by luring new investors, promising high profits with quick returns, but they do not invest the money. Instead, they pay existing investors. As Charles Ponzi stated, ‘robbing Peter to pay Paul’.

    For more information about how you can report all cases of fraud, visit:

    https://www.nationalcrimeagency.gov.uk/what-we-do/crime-threats/fraud-and-economic-crime#:~:text=Report%20all%20incidents%20of%20fraud,In%20an%20emergency%2C%20call%20999

    If you are under investigation for investment fraud, we urge you to seek professional legal advice. Our specialist criminal law solicitors are here to support you throughout your investigation.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Binary option is a form of betting involving profits on the likelihood of an even taking place, the answer is always a yes or a no. For example, betting on the likelihood of the result of a football match. If you are correct, you ‘win’ and gain a profit from your investment. If you are wrong, you lose all your investment.

    Binary option scams occur where platforms manipulate their software to generate a calculated loss for their customers, deny investment profits to customers and identity theft. This list is not exhaustive.

    Investors looking for investment options online are usually the common target. Therefore, watch out for advertisements online or on social media. Although websites may look very legitimate and may sometimes offer sensible returns, this tactic may be used to lure you in in the long run.

    Websites for the promotion of products or false investment opportunities are not authorised by the Financial Conduct Authority. You can look at their website for organisations to avoid and navigate the warning lists.

    If you are under investigation for binary option fraud, we urge you to seek professional legal advice. Our specialist criminal law solicitors are here to support you throughout your investigation.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Land banking fraud occurs where investors are cold called about a profitable land investment opportunity. Investors are told the land has great potential to make a big profit once planning permission is granted and they begin development. The land in question is typically a plot on the edge of a village or forest with no real potential for planning permission and development but is sold off at low prices with the promise for huge profits.

    Although land banking is not a scam, land banking fraud occurs where planning permission is not granted and there is no development, leaving investors with land that is worthless.

    What makes land banking a scam is where the value of the profit promised is exaggerate beyond its actual potential. Avoiding such scams by being cautious of cold calls from advertisers, although you can be reached out through email and websites too.

    Knowing that land banking fraud exists is a good step to avoiding them. If you are deciding to make an investment, you can research more about the actual potential of development and whether planning permission can be granted through contacting local councils.

    It is harder to avoid land banking fraud as land banking is not regulated by the Financial Conduct Authority (website).

    If you are under investigation for land banking fraud, we urge you to seek professional legal advice. Our specialist criminal law solicitors are here to support you throughout your investigation.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Identity theft involves your personal details and identity being stolen to conduct criminal activity.

    Your personal details can be obtained through:

    • taking documents from your rubbish

    • Contacting you pretending to be a legitimate organisation

    Things to do to protect yourself from identity fraud

    • Shred all documents before throwing them out

    • Question the legitimacy of organisations that make unsolicited calls, pressuring you to share personal information over the phone

    • Regularly check your bank statements to identify suspicious transaction that were not carried out by you

    If you are under investigation for identity fraud, we urge you to seek professional legal advice. Our specialist criminal law solicitors are here to support you throughout your investigation.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Tax evasion has serious penalties in the UK, both financial and imprisonment. Fines start from £5,000 with no maximum limit, and prison sentences from 6 months to 7 years.

    Tax evasion occurs where there is an intentional and deliberate attempt to not pay tax when it is due.

    The UK government has increasingly taken measures to tackle the tax gap – the difference between the total sum of tax that should be received in theory and what is actually collected. Often confused with tax avoidance, tax evasion has serious penalties in the UK, whilst tax avoidance is technically legal.

    Non-compliance of tax can be due to a few reasons such as innocent mistakes to complex frauds conducted with intentions to avoid tax.

    Some examples of tax evasion are:

    • Declaring your income less than what it actually is – cash payments in a business can be covered up by not creating receipts

    • Stating business expenses that are false

    • Stowing away cash or money in an offshore account

    • An innocent mistake and lack of understanding

    The sentences for tax evasion can be severe. The sentences will depend on the sum of money involved in your cases. Those charges with tax evasion can face minimum fines from £5,000 and/or 6 months imprisonment, whilst more serious cases can face up to 7 years imprisonment and unlimited fines.

    If you or someone you know has been charged with tax evasion, the law is complex, and the sentences are harsh. We therefore strongly advise you to seek legal expertise. Our solicitors can guide you in the investigation and evidence process that is often onerous and complex. Our team is here to defend and support you, both materially and emotionally, as this period can be extremely stressful.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • VAT Fraud is a form of tax evasion, specifically involving the non-payment of a VAT payment.

    Covered by the Value Added Tax Act and Fraud Act, in order to be charged you must have knowingly and intentionally acted to evade VAT. Simply being reckless is insufficient to be charged of this offence. However, turning a blind eye is distinguished from recklessness and charges still apply.

    The penalties can include fines of 100% of the amount of VAT evaded. Up to a 40% reduction can be applied if the taxpayer makes an unprompted disclosure.

    Examples of evading VAT tax are

    • Charging customers VAT but pocketing the cash and not informing HMRC

    • Asking customers for cash payments to avoid paying VAT

    • Having a self-employed business that is not registered

    Charges will depend on the degree of involvement in avoiding VAT tax

    • High culpability

    • Medium culpability

    • Lesser culpability

    If you or someone you know has been charged with VAT fraud, the law is complex, and the sentences are harsh. We therefore strongly advise you to seek legal expertise. Our solicitors can guide you in the investigation and evidence process that is often onerous and complex. Our team is here to defend and support you, both materially and emotionally, as this period can be extremely stressful.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Mortgage fraud occurs when a mortgage is obtained fraudulently. This can involve

    • Over-valuing a salary or income

    • Valuing the property above its market value

    • False information regarding your debt history and employment

    It is normally conducted by person’s trying to take advantage to secure a property.

    Mortgage fraud can also occur on a larger scale, conducted by individuals with extensive knowledge of the property market and industry to exploit homeowners and lenders.

    The charges of mortgage fraud include fines and imprisonment.

    If you or someone you know has been charged with VAT fraud, the law is complex, and the sentences are harsh. We therefore strongly advise you to seek legal expertise. Our solicitors can guide you in the investigation and evidence process that is often onerous and complex. Our team is here to defend and support you, both materially and emotionally, as this period can be extremely stressful.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Credit card fraud occurs when personal details of bank information or the card itself is stolen and used fraudulently. Fraudsters usually make purchases of goods under your name.

    This type of fraud is also described as ‘plastic card fraud’.

    Tips to avoid credit card fraud

    • Always hide your pin information, memorise it and conceal it when making transactions

    • Regularly check banks statements for unauthorised payments

    • Do not share you card details to unauthorised organisations, for example, receiving cold calls and being pressured to make quick decisions and share personal information that you are unsure is trustworthy

    • Never share you card details or pin with anybody

    • When making transactions at an ATM if someone is making you feel uncomfortable, if people are overcrowding you, if you spot unusual activity, cancel the transaction and use another ATM. Put your safety first.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Conspiracy to commit securities fraud is a common law offence which covers conducts with an intention to commit a fraud involving stocks, investments and other securities.

    Cases involving conspiracy offences require proof that there was an agreement between two or more persons to engage in conduct that plans to commit the offence of fraud.

    Like other fraud offences, the charges can heavy fines and imprisonment, and the offence is taken very seriously by the UK government.

    An example of conspiring to commit securities fraud is using deceptive practices when investing, such as using boiler room investment fraud schemes to deceive potential investors, by creating fake companies. The conducts can range from intending to sell fake products, assets and investment tips.

    The target victims are people aged over 65 who are known to fraudsters to have large lump sums coming in through their pensions. However, everyone can be targeted.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Theft from an employer is considered an act of gross conduct, meaning the employer will be instantly dismissed without notice, covered by The Theft Act.

    Theft from an employer offences involve “any stealing, use, or misuse of an employer’s assets without permission’ from the place of work which can be money, or any other such things covered under ‘assets. For example, it could be stealing resources such as stationery, taking payments that you are not entitled to, over exaggerating you expense claims, and stealing confidential data.

    The maximum sentence for theft from an employer is seven years imprisonment, which will depend on the level of culpability, high culpability, medium culpability, and low culpability. The employer will instantly dismiss the employee if they have reasonable belief that the act of theft took place after reasonable investigation. This will have adverse effects to your future employability.

    There are ways to appeal and make an unfair dismissal claim to the employment tribunal if there are things that the employer believes should be considered as dismissal can have serious effects of the prospects of future employability. This can include:

    • The existence of mitigating circumstances

    • The seriousness of the offence

    • The use of correct procedures by the employer

    • The procedures adopted by the employer was reasonable

    • The consideration of other alternative penalties was considered before dismissal

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • False accounting offences typically involve a company over-stating the success of the business. This can be done through an omission or an act, either by failing to provide accurate information about the business or actively making the business appear to be doing better than it really is. For example, a company can be going into liquidation and fails to inform a new potential employer prior to being employed. Or a company can show that the assets and liabilities of the business is a lot stronger than the reality.

    The common ground for conducts that fall under false accounting is the intention to falsely advertise records or change figures.

    The Criminal Justice Act defines the offence as “where a person dishonestly, with a view to gain for himself or another or with intent to cause loss to another”, or in short, a dishonest intention to gain an advantage or profit at the expense of another.

    This can include:

    • Destroying data

    • Tarnishing data

    • Hides or forges accounts, records or documents that are required for legal purposes related to the business

    And:

    • Has knowledge that the information falsified can be misleading and deceiving

    It can involve documents such as VAT records and tax records.

    The maximum sentence for falsifying accounts is a sentence of seven years, and those convicted may lose their business, having serious consequences in a person’s life in the long run.

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.

  • Conspiracy to commit fraud by false representation differs from a charge of false representation as the prosecution will need to only prove the intention. Whether or not the act was conducted is not necessary.

    The offence is governed by the Fraud Act, defined as an agreement made between two or more person’s that aims to provide misleading information, or omit to provide documentation required for the accounts of a business, in order to gain an advantage that they are otherwise not entitled to.

    The main offences that fall under this general offence are:

    • Fraud by false representation

    • Fraud by failing to disclose information

    • Fraud by abuse of position

    Contact us through our website on the contact us tab at the top or call our office for an initial discussion and advice.