Faculty of Advocates, Optimum Advocates
3 Experts
11 Contributions by Faculty of Advocates, Optimum Advocates Experts
PRACTICE NOTES
STOP PRESS: this Practice Note is being updated to take account of Criminal Courts Practice Note No. 1 of 2026: Taking of Evidence of a Vulnerable Witness by a Commissioner in the Sheriff Court
This Practice Note outlines the procedure for taking evidence on commission in criminal proceedings in Scotland. Commissioners are designated by the Scottish criminal courts to obtain testimony from vulnerable witnesses as a special measure.
What is meant by taking evidence by a commissioner
Taking evidence by a commissioner is a special measure that enables a vulnerable witness to give their testimony before the trial at a commission hearing. The core aim is to support the witness to provide their best evidence. When first introduced, these provisions constituted a major shift in Scottish criminal procedure. They are now routinely employed in High Court sexual offence
Corporate Crime
PRACTICE NOTES
This Practice Note provides an overview of the investigation and prosecution of criminal offences in Scotland
Related practice notes you may find useful include:
The investigation and prosecution of financial crime in Scotland—outlines the principal law enforcement and prosecutorial bodies engaged in this sphere and considers how they work together and with equivalent organisations operating elsewhere in the UK
Prosecution process for health and safety cases in Scotland—offers guidance on investigations into health and safety incidents in Scotland and the procedural steps for prosecuting such offences
Comparison of criminal fraud in Scotland with England and Wales—provides guidance on the investigation and prosecution of criminal fraud
The system for investigating and prosecuting crime in Scotland is presently governed by the common law and by statute. The Criminal Procedure (Scotland) Act 1995 (CP(S)A 1995) sets out the rules directing how criminal cases progress through the Scottish courts. Under CP(S)A 1995, there are two
Corporate Crime
PRACTICE NOTES
This Practice Note outlines how appeals operate in Scotland for solemn criminal matters. For guidance on appeal processes in Scotland for summary crime, consult Practice Note: Scottish criminal appeals: summary procedure. For Scottish solemn criminal procedure, see Practice Note: Solemn procedure in Scottish criminal proceedings. More generally, refer to Practice Note: The investigation and prosecution of criminal offences in Scotland.
Update effective 1 December 2025: modernisation of criminal court procedure
A number of enduring reforms were enacted by the Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews (Scotland) Act 2025. These changes supersede earlier temporary measures introduced during the COVID‑19 pandemic. Practitioners should read every procedural reference in this Practice Note having regard to these statutory amendments.
Electronic signatures and document transmission
Pursuant to CP(S)A 1995, ss 303C–303F, documents within criminal proceedings may bear electronic signatures and be sent electronically to an accused or their legal
Corporate Crime
PRACTICE NOTES
This Practice Note outlines how appeal processes operate within Scottish summary criminal matters. For guidance on appeals in solemn cases in Scotland, consult Practice Note: Scottish criminal appeals—solemn procedure. For fuller direction on the Scottish summary process, see Practice Note: Summary procedure in Scottish criminal proceedings. More broadly, see Practice Note: The investigation and prosecution of criminal offences in Scotland.
Update effective 1 December 2025: modernisation of criminal court procedure
Several enduring lasting changes have been enacted by the Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews (Scotland) Act 2025, displacing the earlier temporary procedural arrangements brought in during the COVID-19 pandemic. Practitioners should read every procedural reference in this Practice Note through the lens of these legislative revisions.
Electronic signatures and document transmission
Under CP(S)A 1995, ss 303C–303F, documents in criminal proceedings may bear electronic signatures and be sent
Corporate Crime
FLOWCHARTS
This flowchart outlines the actions needed to achieve valid service of the claim form outside the jurisdiction in practice. It should be read in conjunction with Practice Note: Cross-border service—a guide for dispute resolution practitioners, which details each relevant stage and also provides links to guidance for each stage...
Corporate Crime
FLOWCHARTS
STOP PRESS:
This document is being updated to reflect the implementation of the Data (Use and Access) Act 2025 (DUAA 2025), which amends the UK GDPR and the Data Protection Act 2018. For more guidance on the compliance implications of DUAA 2025, see Practice Note: Data (Use and Access) Act 2025—compliance implications. This document reflects the UK GDPR regime. All references and links to the GDPR refer to the UK GDPR (Assimilated Regulation (EU) 2016/679) unless expressly stated otherwise.
The UK General Data Protection Regulation (UK GDPR) confers on data subjects a number of rights, including providing the right to restrict the processing of personal data. Individuals may submit a request to an organisation to exercise this right in particular circumstances. It is not, however, an absolute right. There are strict time limits for complying with such requests made. See Practice Notes:
Rights of data
Corporate Crime
FLOWCHARTS
This document reflects the UK GDPR regime
This guidance aligns with the UK GDPR regime. Unless expressly indicated otherwise, any references and links to the GDPR should be read as the UK GDPR (Assimilated Regulation (EU) 2016/679).
STOP PRESS:
We are updating this document to reflect implementation of the Data (Use and Access) Act 2025 (DUAA 2025), which amends the UK GDPR and the Data Protection Act 2018. For further guidance on the compliance implications of DUAA 2025, see Practice Note: Data (Use and Access) Act 2025—compliance implications.
The UK General Data Protection Regulation grants data subjects a range of rights, including the right to object to processing. Individuals may submit a request to an organisation to exercise this right at any time. However, this is not an unrestricted right; it only applies in particular circumstances. There are strict deadlines for responding to such requests. See
Corporate Crime
FLOWCHARTS
STOP PRESS:
This document is being refreshed to align with the implementation of the Data (Use and Access) Act 2025 (DUAA 2025), which updates the UK GDPR and the Data Protection Act 2018. For more detailed guidance on the compliance impact of DUAA 2025, see Practice Note: Data (Use and Access) Act 2025—compliance implications.
The UK General Data Protection Regulation (UK GDPR) grants data subjects a range of rights, including the right to erasure of personal data, often referred to as the right to be forgotten. Individuals may ask an organisation to erase their personal data ‘without undue delay’ where there is no compelling justification for ongoing processing. This is not an unrestricted right; deletion applies only in particular circumstances. There are strict timeframes for responding to such requests. See Practice Notes:
Rights of data subjects
How to handle data subject
Corporate Crime
FLOWCHARTS
Except where an exemption or relief is available, payments of yearly interest that have a UK source (including amounts that tax legislation treats as payments of yearly interest) must be made under deduction, with the payer required to account to HMRC for an amount in respect of UK income tax at the basic rate (20%) or, from 6 April 2027, at the savings basic rate (22%). Although often called a withholding tax, it is in fact simply a means, in practice, of collecting UK income tax. While the tax is imposed on the interest received by the non-UK beneficial owner, it is recovered from the UK-based payer of the interest. For further detail, see Practice Notes: UK withholding tax on yearly interest and Exemptions and reliefs from UK withholding tax on yearly interest. This Flowchart assists in determining whether the quoted eurobond
Corporate Crime
FLOWCHARTS
STOP PRESS:
This document is being revised to take account of the Data (Use and Access) Act 2025 (DUAA 2025), which modifies the UK GDPR and the Data Protection Act 2018. For further guidance on the compliance impact of DUAA 2025, see Practice Note: Data (Use and Access) Act 2025—compliance implications.
The UK General Data Protection Regulation (UK GDPR) grants a range of rights to data subjects, including the right to access their personal data. A data subject may submit a request to an organisation to exercise this access right (a data subject access request or DSAR) at any time, and there are strict deadlines for responding to such requests.
See Practice Notes:
Rights of data subjects
How to handle data subject requests
This Flowchart sets out a process for assessing DSARs under the UK GDPR. It reflects the obligations in the UK GDPR and the Data
Corporate Crime
FLOWCHARTS
STOP PRESS:
This document is currently being updated to take account of the full implementation of the Data (Use and Access) Act 2025 (DUAA 2025), which amends both the UK GDPR and the Data Protection Act 2018. For further guidance on the compliance consequences of DUAA 2025, see Practice Note: Data (Use and Access) Act 2025—compliance implications.
The UK General Data Protection Regulation (UK GDPR) grants data subjects several rights, including, among others:
access to their personal data
rectification
erasure
restriction of processing
data portability
a right of data subjects
Individuals may ask an organisation at any time of their choosing to exercise one or more of these rights, and strict time limits and deadlines apply to responding to such requests promptly. See Practice Note: How to handle data subject requests. This Flowchart sets out a process for dealing with data subject requests made under the UK GDPR and reflects the
Corporate Crime
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