News & Analysis as of

Failure to Prevent Serious Fraud Office (SFO) Fraud

Mayer Brown

Eye on Economic Crime: HMRC Brings Forward First Corporate Prosecution Under Failure to Prevent Tax Evasion Offence

Mayer Brown on

On 11 August 2025, HM Revenue & Customs ("HMRC") initiated its first corporate prosecution under the failure to prevent the facilitation of tax evasion offence, which was introduced by the Criminal Finances Act 2017.  Bennett...more

Ropes & Gray LLP

UK Authorities Revamp Joint Corporate Prosecution Guidance

Ropes & Gray LLP on

On 18 August 2025, the UK’s Crown Prosecution Service (CPS) and the Serious Fraud Office (SFO) announced the updated version of the joint guidance in relation to the prosecution of corporate entities (the “Guidance”). The...more

WilmerHale

UK Failure to Prevent Fraud Offence to Come into Force - Is Your Organisation Prepared?

WilmerHale on

The new strict liability corporate criminal offence of Failure to Prevent Fraud (FTPF) comes into effect in England and Wales on 1 September 2025. ...more

Hogan Lovells

CPS and SFO publish joint corporate prosecutions guidance – what it means for UK corporates

Hogan Lovells on

The Crown Prosecution Service (CPS) and Serious Fraud Office (SFO) have overhauled their Corporate Prosecutions guidance – clarifying how prosecutors will handle charges, forum and case strategy going forward. The previous...more

Jenner & Block

Client Alert: The Case for Compliance: The SFO Gives Businesses More Reasons to Continue Investing in Their Compliance Programs

Jenner & Block on

In our client alert, “The Case for Compliance: Why UK and EU Businesses Should Continue to Invest in Their Compliance Programs”, we highlighted seven reasons why, despite the US’ pause on bribery enforcement under the Foreign...more

WilmerHale

UK Government Publishes Guidance on New Failure to Prevent Fraud Offence

WilmerHale on

On 6 November 2024, the UK Government published the much-anticipated guidance on the new corporate offence of failure to prevent fraud (the “Guidance”). The failure to prevent fraud offence forms part of a huge shift in the...more

Jones Day

Failure-to-Prevent-Fraud Offense: UK Government Publishes Guidance on Required Policies

Jones Day on

The UK Government has published much-anticipated guidance (the "Guidance­") on the new corporate offense of failure to prevent fraud (introduced under the Economic Crime and Corporate Transparency Act 2023 ("ECCTA")), which...more

Hogan Lovells

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

Hogan Lovells on

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

Morrison & Foerster LLP

Q&A: The Economic Crime and Corporate Transparency Act

Morrison & Foerster LLP on

Headlines- • The Economic Crime and Corporate Transparency Act (the “Act”) is part of a wide legislative package to prevent abuse of UK corporate structures and tackle economic crime and received Royal Assent on 26 October...more

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