News & Insights

The Proceeds of Crime Act 2002 (‘POCA’) enables investigators to seize cash, where the amount involved is in excess of one thousand pounds, where they believe that: Such detained cash may be retained: In the recent case of Kingdom Corporate v Commissioner for HMRC, an issue arose as to whether the Application made to the […]

‘Side Hustle Tax’ has, of late, featured heavily in the press and covers the generation of income, frequently from a source in addition to that of regular employed income, and often involving the sales of goods or services from digital platforms involving popular apps or websites such as Vinted, Uber, Bolt, eBay and Not on […]

Counterfeit consumer goods are those made or sold under the brand name belonging to another without that owner's consent and are frequently of inferior quality, These goods are often unsafe, to the extent of being dangerous, as, for example: The market in counterfeit goods is now huge as they are readily accessible on internet sites […]

In an article posted on this website entitled Money Laundering Regulations | Due Diligence, we focused on the obligations imposed upon ‘a Relevant Person’ and the exercise of ‘Due Diligence’ under The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, (‘the Regulations’). John Veale of KANGS now outlines the […]

In 2016 Special Measures were introduced under the Youth Justice and Criminal Evidence Act 1999 (the Act’) whereby: The intent is to create an environment whereby young complainants who feel vulnerable and intimidated by the usual legal process to have their formal recorded interviews presented by way of their evidence and to be cross-examined by […]

A Deferred Prosecution Agreement (‘DPA’) is an agreement between a Prosecutor at the Crown Prosecution Service (‘CPS’) or Serious Fraud Office (‘SFO’) with a company, partnership or unincorporated association, approved by the Court, as an appropriate alternative to prosecution when considered to be in the Public Interest. A DPA is made pursuant to Part I […]