Podcast Location:
Download it here [file size: 26 MB]
Categories:
Fraud, Financial Crime & Anti-Money Laundering
CPD Points:
Up to 1 point. details »

Due to the difference in guidelines between the SRA and the Bar Standards Board, CPD points are awarded differently for Solicitors, Barristers and Legal Executives:

Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Cost:
  • FREE
Length:
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Contributor(s):
Course Aims:

This podcast aims to examine the part played by the RCPO as a prosecutor in tax cases concerning the offences laid down in Part 7 of the Proceeds of Crime Act 2002. It also aims to explain the powers outlined in Part 2 of POCA as they relate to restraint and criminal confiscation proceedings. Finally, it will discuss the scope for the RCPO and SOCA to exercise their civil recovery powers.

Outcomes:
After completing the course you will:
  • Understand the part played by the RCPO as a prosecutor in tax cases;
  • Know the various types of tax offence;
  • Understand the criminal offences under POCA (sections 327 - 329);
  • Know the definitions of 'criminal property' and 'benefit';
  • Appreciate how monies are usually illegally obtained from the HMRC;
  • Understand the cases of Dimsey [2000] and R v K [2007];
  • Understand how the handling the proceeds of drug trafficking fits in with tax crime and what the warning signs are that such handling is taking place;
  • Know the anti-money laundering strategies of the HMRC and the RCPO;
  • Understand the benefits of prosecuting under the Proceeds of Crime Act;
  • Appreciate the RCPO's confiscation regime and it's statutory basis;
  • Know the facts of RCPO v Hill & Hill [2005];
  • Understand the significance of the case R v May [2008];
  • Understand the RCPO's civil recovery powers;
  • Understand the role that the Serious Crime Act 2007 will play in the future;
  • Be able to differentiate between the obtained monies and retained monies;
  • Understand the powers held by the Serious Organised Crime Agency under POCA (Part 6).
Level:
Complex Difficulty: 4 of 5
Classification:
Case Update
Legal Principles
Practical Guide
Sources and References:
  • The Proceeds of Crime Act 2002;
  • VAT Act 1994;
  • Finance Act 2000;
  • Theft Act 1968;
  • Fraud Act 2006;
  • Dimsey [2000] 1 Cr App R R (S) 497;
  • R v K [2007] EWCA Crim 491;
  • RCPO v Hill & Hill [2005] EWCA Crim 3271;
  • Cadman Smith [2001] UKHL 68;
  • R v May [2008] 1 AC 1028;
  • SOCA v Sajjad [2008] EWHC 2535;
  • Khan v Director of Asset Recovery [2006].
Tags:

In this podcast Jonathan Fisher QC, a barrister at 23 Essex Street, discusses tax and the proceeds of crime. He examines the RCPO as a prosecutor in tax cases and the criminal offences outlined in Part 7 of the Proceeds of Crime Act 2002. Mr Fisher also comprehensively defines the key terms and phrases that arise in this area of law and how monies are usually illegally obtained from the HMRC. The podcast touches on how the proceeds of drug trafficking fit in with tax crimes, the anti-money laundering strategies of the HMRC and the RCPO and the key cases that have influenced these strategies. Finally, the podcast explains the civil recovery powers of the SOCA and the RCPO and the influence of the Serious Crime Act 2002.

Podcast added: 12/06/09

Podcast last reviewed: 2011-06-27

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