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HMRC brings first prosecution under failure to prevent facilitation of tax evasion laws

HMRC has reportedly brought its first-ever corporate prosecution under the failure to prevent the facilitation of tax evasion offence, almost eight years after the legislation was introduced in the Criminal Finances Act 2017....more

Justice recalibrated: What the Criminal Courts Review means for economic crime prosecution

The publication of the Independent Review of the Criminal Courts in June 2025 marks a significant attempt to reshape the structure, governance and workload of England and Wales' criminal justice system. The Review has clear...more

The SFO’s prevention partnership with UK PLC: Balancing collaboration and enforcement

The Serious Fraud Office’s evolving approach to corporate engagement took another step forward this month. On 12 June 2025, speaking at a London conference, the SFO’s Chief Investigator Michael Gallagher provided the...more

No DAML, no trouble: Two new “pay away” exemptions under the UK Proceeds of Crime Act 2002

The Economic Crime and Corporate Transparency Act 2023 (ECCTA) introduces two new "pay away" exemptions to the principal money laundering offences in sections 327, 328 and 329 of the Proceeds of Crime Act 2002 (POCA)....more

Reforming the legal test for Corporate Criminal Liability in England – a panacea or a placebo?

It’s certainly true that the UK criminal authorities have been crying out for a shot in the arm in the form of legislative reform, but will changing the law really help the Serious Fraud Office ("SFO") achieve more corporate...more

The UK Economic Crime and Corporate Transparency Bill – imminent reform to corporate criminal liability?

In a debate in the House of Commons on Wednesday 26 January 2023, MP Tom Tugendhat indicated that a major reform to corporate criminal liability is imminent. In this article, we take a look at why this reform has been called...more

Anti-money laundering: new guidance on adverse/negative news screening

Undertaking screening for negative news, also known as adverse news or adverse media, assists financial institutions to understand the risks posed by existing and prospective customers....more

FCA’s review into challenger banks uncovers deficiencies in financial crime controls

In recent years, the financial services industry has seen an exponential growth in the popularity of challenger banks in the UK. Digitally-driven, technologically innovative and efficient onboarding processes are some of the...more

FCA sets out approach to AML crypto supervision

A Director of Enforcement at the Financial Conduct Authority (FCA)  has set out some of the key challenges the regulator expects in its new role as AML/CTF (anti-money laundering/counter terrorist financing) supervisor for...more

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