Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Common law definition

What does Common law mean? In practice, common law means judge‑made rules developed through case law and applied by courts when resolving disputes, filling gaps where no statute applies, and guiding statutory interpretation. It is not defined by legislation; it is a descriptive label for principles articulated in judicial decisions and followed under the doctrine of precedent (stare decisis). Key features include incremental development, binding effect according to the court hierarchy, and availability of judge‑made remedies. It encompasses both common law and (in England & Wales, Northern Ireland and Ireland) equitable doctrines, such as fiduciary duties, trusts and injunctions. In Scotland, the mixed system uses...

Criminal fraud compared: Scotland versus England and Wales—offences, corporate liability, evidential rules, investigation, prosecution and sentencing

Published by a LexisNexis Corporate Crime expert

Practice notes

Criminal fraud in Scotland

How criminal fraud is defined, investigated and prosecuted (and by whom) differs across the UK. In Scotland, the majority of prosecutions rely on the broad, catch‑all Common law offence of fraud, though the common law offences of uttering and embezzlement may apply to specific facts and circumstances. See below—Common law fraud: general, and Embezzlement and uttering.

There are also various statutory offences that contain elements of criminal fraud. Some originate in legislation that is specific to Scotland, while others derive from UK‑wide enactments. Importantly, neither the Fraud Act 2006 (FrA 2006) nor the Theft Act 1968 (TA 1968) applies in Scotland. However, TA 1968, s 14 allows that Act to extend to the commission in Scotland of certain acts involving theft of mail bags or postal packets.

There are further differences between Scotland and England and Wales in how criminal fraud is investigated and prosecuted. The graphic below sets out the principal distinctions between these jurisdictions in relation to fraud offences, evidential rules, and investigation...

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Paul Marshall

Brodies LLP

Paul is a Partner with Brodies LLP where he leads the Corporate Crime and Investigations practice. The practice is the first port of call for responsible clients operating in high risk sectors in Scotland and internationally. Paul has 15 years' experience advising on financial and corporate crime investigations in Scotland, elsewhere in the UK and overseas. He is highly regarded in the Scottish market, in London, and by international clients. He is recognised as an expert on matters of fraud, bribery and corruption in Scotland. Paul is recognised internationally for his work in this area. He regularly speaks to UK and international audiences on the approach of the UK financial crime regulators to self-reporting of fraud, bribery and corruption. He is widely published in this field. Regulators also recognise Paul's expertise. He is instructed both by clients facing financial crime allegations and by...

Ramsay Hall

Brodies LLP

Ramsay is a member of Brodies' Corporate Crime and Investigations practice. He qualified into the team in 2012 and has experience of providing investigation support as well as representation in prosecutions across a range of sectors. In particular, he has provided advice on fraud, bribery and corruption, VAT evasion offences, money laundering, environmental offences, international sanctions and actions under the Proceeds of Crime Act 2002.Ramsay regularly represents clients facing prosecution in Sheriff Courts throughout Scotland. He has both trial and criminal debate experience. He has also worked closely with counsel in respect of solemn proceedings....

Web page updated on 21/05/2026

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