Our Compliance & Investigations team identified six aspects of any investigation that you will need to consider carefully in light of the recent Bilta judgment
The UK Supreme Court unanimously confirmed that the two limb Ghosh test for assessing dishonesty in criminal proceedings should be replaced by a purely objective test. This is a very significant development in criminal law.
The UK High Court ruled in favour of the Serious Fraud Office finding that certain categories of documents produced during an internal investigation were not covered by litigation privilege.
The UK High Court ruled in favour of the Serious Fraud Office, finding that certain categories of documents produced by Eurasian Natural Resources Corporation Ltd during an internal investigation were not covered by litigation privilege.
HMRC is on a mission to eradicate offshore tax evasion and revolutionise international tax transparency. Already the UK is party to a series of tax information exchange agreements with countries both within and outside the European Union.
Companies that discover instances of corruption within their organization face the complex and uncertain task of weighing up the potential benefits of making a voluntary selfdisclosure to prosecutors against the risk of otherwise being prosecuted.
This second DPA offers another helpful insight into the approach of the SFO and the judiciary to this developing and important area of criminal enforcement.
Charles Thomson and Henry Garfield of Baker & McKenzie LLP look at the Serious Fraud Office’s recent performance and developments in the internal and external environment in which it operates.
On 1 October 2014, new guidelines issued by the Sentencing Council (the “Guidelines”) came into force for the sentencing of fraud, bribery and money laundering offences in the UK. The Guidelines apply to all individual offenders aged 18 and older and to organisations who are sentenced on or after 1…
The Supreme Court has held that a former equity partner of a law firm was a worker for the purposes of the Employment Rights Act and could therefore bring a claim for whistleblowing. The decision means that LLP members may benefit not only from whistleblowing protection but also a range…