Fraude y delincuencia económica
Delitos de fraude, blanqueo de capitales, soborno e ingresos delictivos.
Introducción
El derecho sobre fraude abarca los delitos de engaño financiero, blanqueo de capitales y soborno.
Principios fundamentales
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.
Leyes clave
Fraud Act 2006
Proceeds of Crime Act 2002
Bribery Act 2010
Casos principales
R v Ivey v Genting Casinos
[2017] UKSC 67
R v Ghosh
[1982] QB 1053
R v Hasan
[2005] UKHL 22
Escenarios comunes
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).