Foreign criminal meaning

In this issue A review of key cases in 2025 Decision to prosecute and alternatives to prosecution Criminal procedure and evidence Proceeds of crime Bribery, corruption, sanctions and export controls Environmental offences Financial services and pensions offences Health and safety and corporate manslaughter offences Local authority prosecutions Money laundering Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information A review of key cases in 2025 Headline corporate crime matters in 2025 included the UK Supreme Court overturning the convictions of two traders jailed for rate manipulation; the anti-fraud agency deploying a seldom‑used legal power to recover criminal cash; and the first conviction for sanctions breaches. See News Analysis: The biggest financial crime cases of 2025. Decision to prosecute and alternatives to prosecution SFO compliance guide highlights early remediation is key On 26 November 2025, the Serious Fraud Office (SFO)...

In this issue: Investigating criminal conduct Criminal procedure and evidence Sentencing Bribery, corruption, sanctions and export controls Consumer protection and cartels Environmental offences Financial services and pensions offences Fraud, forgery, tax and theft offences Health and safety and corporate manslaughter offences Local authority prosecutions Money laundering International Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Investigating criminal conduct Refusal to repurpose evidence in civil proceedings for criminal charging decision (WFZ v British Broadcasting Corp) The High Court has recently clarified the circumstances in which a party will be permitted to rely on witness statements outside the proceedings in which they were first served. In ongoing injunction proceedings aimed at stopping publication of a BBC investigative report into sexual abuse allegations, the court determined that the accused could not use sensitive excerpts from that report in representations to the...

In this issue: Criminal procedure and evidence Bribery, corruption, sanctions and export controls Consumer protection and cartels Cybercrime and data protection offences Environmental offences Financial services and pensions offences Fraud, forgery, tax and theft offences Health and safety and corporate manslaughter offences Insolvency offences and Companies Act offences Local authority prosecutions Money laundering Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Criminal procedure and evidence Email caution offers a rare glimpse into SFO record-keeping. Disclosures show a Serious Fraud Office (SFO) official urged investigators to avoid setting out case concerns in emails, highlighting how grinding disclosure disputes shaped the agency’s approach while it was under intense scrutiny over its evidence practices. See News Analysis: Email warning provides rare sight into SFO record-keeping... Bribery, corruption, sanctions and export controls FCDO issues guidance on consolidating UK sanctions lists by January...

The Bribery Act 2010 (BA 2010) Enacted to secure the UK’s adherence to the Organisation for Economic Co-operation and Development’s (OECD) Convention on Combating Bribery of Foreign Public Officials in International Business Transactions, the Bribery Act 2010 (BA 2010) delivers an effective framework to address corruption across public and private spheres, updating the UK’s anti-corruption regime and supplanting Prevention of Corruption Act 1906 and Prevention of Corruption Act 1916. BA 2010 carries significant consequences for any company incorporated in, or trading from, the UK. Its global reach covers bribery undertaken by a business, or by third parties acting for it, regardless of where in the world the conduct occurs...

The Mauritian legal system Mauritius operates a mixed legal order, blending French civil law heritage with British common law traditions. It exhibits a dual structure: procedures in both criminal and civil proceedings are largely English in origin, while much of the substantive framework derives from the French Napoleonic Code. The jurisdiction therefore embodies both civil law and common law traits, reshaped to suit domestic requirements and yielding a distinctive body of Mauritian law. This duality appears in the separate regimes applicable to domestic and international arbitration. Rules for domestic arbitration are set out in the Civil Procedure Code 1808 (Code de Procédure Civile) (CPC), drawn from a French version, whereas international arbitration falls under the International Arbitration Act 2008 (IAA 2008), modelled on the UNCITRAL Model Law on International Commercial Arbitration (the Model Law). For further detail on arbitration in Mauritius, see Practice Notes: Arbitration in Mauritius and International arbitration in Mauritius. Notably, the International Arbitration Act 2008 (the IAA 2008) omits the enactment of articles 35 and 36...

The Criminal Finances Act 2017 (CFA 2017) The CFA 2017 created a corporate offence for failing to prevent the facilitation of tax evasion, taking effect on 30 September 2017. The government has published guidance detailing its expectations for compliance systems, and this Practice Note reflects both the legislation and that guidance. The guidance should be applied proportionately and on a risk-led basis, taking into account the size, nature and complexity of your organisation. Smaller organisations in low-risk sectors may reasonably adopt more modest measures. Large multinational businesses operating in high-risk areas may need far more robust controls. The government accepts that a proportionate, risk-based approach cannot deliver a zero-failure regime. Where you can show that reasonable prevention procedures are in place to identify and mitigate risks of facilitating tax evasion, prosecution is unlikely because you will be able to rely on a statutory defence. The Law Society has also issued Criminal Finances Act 2017 guidance for law firms, which has been approved...

1 Anti-tax evasion facilitation Defined terms take their meanings from Part 3 of the Criminal Finances Act 2017. Corporate Failure to Prevent Tax Evasion Facilitation Offence means offences under sections 45 and/or 46 CFA 2017. Policies are the Customer’s anti‑tax evasion facilitation policies. Supplier Associated Person means the Supplier’s officers, employees, agents, subcontractors, subsidiaries, and persons Associated With them involved in the Services or this Agreement. The Supplier shall ensure neither it nor any Supplier Associated Person commits, causes or facilitates any UK or Foreign tax evasion offence, or the corporate failure to prevent offence, and shall not solicit such conduct in connection with the Services or this Agreement. The Supplier shall comply with the Policies and ensure Supplier Associated Persons do so; maintain reasonable Prevention Procedures; implement top‑level endorsed policies; deliver regular training; vet Supplier Associated Persons; keep accurate records of requests, permitted reports, training, monitoring and remedial steps; and allow access and audit. The Supplier shall flow down equivalent obligations, accept liability...

FAQs We conduct our business [ es ] with integrity. We must all act together to keep our business [ es ] remain [ s ] free from tax evasion and the facilitation of tax evasion. These FAQs draw on guidance from the Law Society and are intended to help you deliver [ insert organisation’s name ]’s business aims in a manner consistent with our commitment to stop the facilitation of tax evasion. This document covers frequent questions and scenarios; whenever you are uncertain about a matter, transaction or situation, please consult [ insert contact name or title ]. 1.1 If a client instructs the firm on work involving a foreign jurisdiction, and our retainer excludes advice on related overseas tax issues, what duty do we have to consider foreign tax matters? The firm is only at risk where an associated person criminally facilitates tax evasion. Accordingly, there is no obligation on us to ensure that a client obtains foreign tax advice, and still less any obligation...

1 Introduction 1.1 This paper outlines how we will meet the wide-ranging regulatory obligations relevant to our firm and constitutes a component of our broader risk management approach. 1.2 If we do not adhere to those rules or fail to handle regulatory risk effectively, the potential outcomes include: 1.2.1 clients might not obtain the standard of service they are rightfully due, leading to complaints or allegations of negligence; 1.2.2 harm to our reputation; 1.2.3 disciplinary action by the SRA or another regulator against the firm or its people, potentially resulting in fines, disqualification, or other penalties; or 1.2.4 exposure of the firm or its individuals to criminal proceedings. 1.3 We have consistently treated compliance with utmost seriousness and will maintain that stance. 2 Compliance obligations 2.1 The Solicitors Regulation Authority (SRA) directly regulates the firm and our solicitors [ , Registered European Lawyers (RELS), Registered Foreign Lawyers (RFLs) and Registered Swiss Lawyers (RSLs) ]. The SRA likewise...