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email: info@sgkllp.com call: 020 7734 9700

“Shaw Graham Kersh's 'well-resourced department' has 'a thriving practice in this area', and the team 'has an excellent work ethic which attracts the best fraud work in the country.”
Legal 500 Fraud 2018 – Fraud: white collar crime

Fraud

Shaw Graham Kersh has a long-standing history of representing clients accused of serious fraud, large-scale conspiracies, bribery and money laundering. We represent clients in complex white collar fraud investigations brought by the SFO, Local Authorities (Trading Standards), HMRC, CMA or the police. We also represent those accused of more standard fraud, involving the misuse of credit cards, mortgage fraud, identity fraud, and tax and benefit fraud.

We have extensive experience of representing clients and companies from the investigation stage through to trial. We make use of sophisticated software programmes designed to assimilate data and information that can run to thousands of events and transactions which enables us to prepare our client’s cases thoroughly. Our experienced fraud lawyers have the ability, experience and judgement to deploy this material to our client’s best advantage. We represent clients served with Restraint Orders or facing confiscation proceedings. For more information click here.

We are a member of the Legal Aid Agency’s Very High Cost Case Panel allowing for publicly funded representation in the very largest fraud cases. Please click here for more information on our specialist fraud and financial crime work.

How we can help

We can represent you wherever you are based, whether it be in the UK or overseas. We support our clients through every stage of the criminal justice process, including:

  • Representation at interviews
  • Pre-charge engagement to prevent charges being brought against you
  • Magistrates court proceedings
  • Crown court proceedings
  • Court of Appeal

For more information on any of the above click here, or if you have been requested to attend an interview or have notification of court proceedings, please contact us today.

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

For more information on any of the above click here, or if you have been requested to attend an interview or have notification of court proceedings, please contact us today.

Contact the team

Telephone: 020 7734 9700

Raymond Shaw Raymond Shaw
Partner
r.shaw@sgkllp.com
Madeleine Corr Madeleine Corr
Partner
m.corr@sgkllp.com
Laura Porteous Laura Porteous
Senior Associate
l.porteous@sgkllp.com
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