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บทนำ
Fraud and economic crime law in England & Wales is primarily governed by the Fraud Act 2006, the Proceeds of Crime Act 2002, and the Bribery Act 2010. The Fraud Act replaced the complex deception offences under the Theft Acts, introducing a general fraud offence with three modes: false representation, failure to disclose information, and abuse of position. The Proceeds of Crime Act provides for confiscation of criminal assets, and the Bribery Act created offences of bribing and being bribed, including corporate liability for failing to prevent bribery.
In Brief
Fraud under the Fraud Act 2006 can be committed by false representation (s.2), failure to disclose information (s.3), or abuse of position (s.4). Dishonesty is assessed by the Ivey test (Ivey v Genting Casinos [2017]). Money laundering under the Proceeds of Crime Act 2002 covers concealing, arranging, or using criminal property. The Bribery Act 2010 creates corporate liability under s.7 for failing to prevent bribery. Action Fraud is the national reporting centre for fraud.
หลักการพื้นฐาน
Fraud by False Representation (s.2 Fraud Act 2006) — Dishonestly making a false representation, intending to make a gain or cause a loss.
Fraud by Failing to Disclose Information (s.3) — Dishonestly failing to disclose information where there is a legal duty to do so.
Fraud by Abuse of Position (s.4) — Dishonestly abusing a position of trust to make a gain or cause a loss.
Money Laundering — Under the Proceeds of Crime Act 2002, offences include concealing, arranging, and acquiring criminal property. Regulated sectors have reporting duties (SARs).
Bribery — The Bribery Act 2010 criminalises bribing another person, being bribed, and bribing a foreign public official. Section 7 creates corporate liability for failing to prevent bribery.
Confiscation Orders — Courts can make confiscation orders under POCA to recover the benefit obtained from criminal conduct.
Corporate Criminal Liability — The Economic Crime (Transparency and Enforcement) Act 2022 and Economic Crime and Corporate Transparency Act 2023 expand corporate liability.
กฎหมายสำคัญ
Fraud Act 2006
Proceeds of Crime Act 2002
Bribery Act 2010
คดีชี้นำ
R v Ivey v Genting Casinos
[2017] UKSC 67
R v Ghosh
[1982] QB 1053
R v Hasan
[2005] UKHL 22
สถานการณ์ทั่วไป
Employee committing expense fraud
Likely fraud by false representation (s.2 Fraud Act 2006) or fraud by abuse of position (s.4). Employer should report to Action Fraud and consider internal disciplinary proceedings.
Receiving money from unknown source
Could constitute money laundering under POCA 2002 if there are reasonable grounds to suspect the money is criminal property. Duty to file a Suspicious Activity Report (SAR).
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Frequently Asked Questions
What is the difference between fraud and theft?
Theft (Theft Act 1968, s.1) requires the dishonest appropriation of property belonging to another with intention to permanently deprive — it is typically a physical taking. Fraud (Fraud Act 2006) is a deception-based offence requiring a false representation, failure to disclose, or abuse of position, intending to make a gain or cause a loss. A person who obtains money by lying commits fraud; a pickpocket commits theft.
What is money laundering and can individuals be prosecuted?
Money laundering involves dealing with criminal property — concealing, arranging, or using proceeds from any crime (Proceeds of Crime Act 2002, ss.327–329). Even handling your own criminal proceeds is an offence. Individuals can be prosecuted. Regulated professionals (solicitors, accountants, banks) have additional reporting duties — they must file Suspicious Activity Reports (SARs) with the National Crime Agency.
What does the Bribery Act 2010 require of businesses?
The Bribery Act 2010 creates criminal offences of bribing another person (s.1), being bribed (s.2), and bribing a foreign public official (s.6). Crucially, s.7 creates a corporate offence of failing to prevent bribery — a company is guilty if a person associated with it bribes another to obtain or retain business, unless the company has adequate bribery prevention procedures in place. This is the key defence for businesses.
What is a confiscation order and how is it calculated?
A confiscation order (under the Proceeds of Crime Act 2002) is made by the Crown Court after conviction to recover the 'benefit' obtained from criminal conduct. The benefit is not just the net profit but the gross proceeds of the crime (or 'criminal lifestyle' assumptions where the offending is systematic). The defendant must pay the 'available amount' (their realisable assets) up to the benefit figure. Failure to pay results in a prison term in default and continued enforcement.
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