Section 1 Fraud Act 2006 creates a general offence of fraud and introduces three ways of committing it set out in Sections 2, 3 and 4.

• Fraud by false representation (Section 2);
• Fraud by failure to disclose information when there is a legal duty to do so (Section 3); and 
• Fraud by abuse of position (Section 4).

The prosecution must prove in each case:

• the defendant's conduct must be dishonest;

• his/her intention must be to make a gain, or cause a loss or the risk of a loss to another.
• No gain or loss needs to have been made.

Fraud by false representation – Section 2 Fraud Act 2006

The defendant:

• made a false representation
• dishonestly
• knowing that the representation was or might be untrue or misleading
• with intent to make a gain for himself or another, to cause loss to another or to expose another to risk of loss.

The offence is entirely focused on the conduct of the defendant.

Fraud by failing to disclose information – Section 3 Fraud Act 2006

The defendant:

• failed to disclose information to another person
• when he was under a legal duty to disclose that information
• dishonestly intending, by that failure, to make a gain or cause a loss.

Like Section 2 (and Section 4) this offence is entirely offender focussed. It is complete as soon as the defendant fails to disclose information provided he was under a legal duty to do so, and that it was done with the necessary dishonest intent. It differs from the deception offences in that it is immaterial whether or not any one is deceived or any property actually gained or lost.

Fraud by abuse of position – Section 4 Fraud Act 2006

The defendant:

• occupies a position in which he was expected to safeguard, or not to act against, the financial interests of another person
• abused that position
• dishonestly
• intending by that abuse to make a gain/cause a loss

The abuse may consist of an omission rather than an act.

Like the other two Section 1 offences, Section 4 is entirely offender focused. It is complete once the defendant carries out the act that is the abuse of his position. It is immaterial whether or not he is successful in his enterprise and whether or not any gain or loss is actually made.

As with all the Section 1 offences, though there need be no consequences to the offending, the existence and extent of those consequences will be very material to sentence, compensation and confiscation. It will still therefore be necessary to gather that evidence. In many instances it is the fact of the gain or loss that will prove the defendant's dishonesty beyond reasonable doubt.

Bribery - Section 1 and 2 The Bribery Act 2010

Section 1 - A bribe is the giving of a financial or other advantage in connection with the ‘improper performance’ of people in positions of trust.

The necessary conduct element is when a person "offers, promises or gives" a "financial or other advantage", either directly or through a third party. The offence also requires a "wrongfulness element".

For example:

•  the wrongfulness element is committed where the advantage is intended to induce (or be a reward for) improper performance of a relevant function or activity.
• the wrongfulness element is committed where the person knows or believes that the acceptance of the advantage offered, promised or given in itself constitutes the improper performance of a relevant function or activity.

Section 2 - A bribe is the receiving of a financial or other advantage in connection with the ‘improper performance’ of people in positions of trust.

For example:

• the receiver agrees to receive or accepts a financial or other advantage intending that, in consequence, a relevant function or activity should be performed improperly (whether by receiver or another person).
• The receiver requests, agrees to receive or accepts a financial or other advantage, and the request, agreement or acceptance itself constitutes the improper performance by receiver of a relevant function or activity.

• The receiver requests, agrees to receive or accepts a financial or other advantage as a reward for the improper performance (whether by receiver or another person) of a relevant function or activity.
• In anticipation of or in consequence of receiver requesting, agreeing to receive or accepting a financial or other advantage, a relevant function or activity is performed improperly:
(a) by receiver or
(b) by another person at R's request or with R's assent or acquiescence.     

Money laundering is defined in the Proceeds of Crime Act as “the process by which the proceeds of crime are converted into assets which appear to have a legitimate origin, so that they can be retained permanently or recycled into further criminal enterprises”.

Money laundering can be divided into two categories:

• Those who commit offences and then launder the proceeds of those criminal offences. The criminal offences are referred to as “predicate offences”.

• Those whose only criminal involvement is to launder the proceeds of crime committed by others.

Other fraud offences include:

• Tax evasion
• Benefit fraud
• Online fraud
• Identity fraud
• Banking fraud
• Investment fraud
• Electoral fraud