All Outputs (37)

To exchange or not to exchange – that is the question. A critical analysis of the use of financial intelligence and the exchange of information in the United Kingdom (2024)
Journal Article

This article examines the international standards relating to information exchange, identifying its importance in relation to combatting financial crime. The paper critiques the results of the Financial Action Task Force’s Fourth United Kingdom Mutu... Read More about To exchange or not to exchange – that is the question. A critical analysis of the use of financial intelligence and the exchange of information in the United Kingdom.

Tax Evasion and the Law: A Comparative Analysis of the UK and USA (2024)
Book

Following the global financial crisis, and a number of tax evasion scandals, there has been an increased public demand for countries to tackle tax evasion. In response, the past two decades have seen the diffusion of international cooperation in tax... Read More about Tax Evasion and the Law: A Comparative Analysis of the UK and USA.

‘Eat, sleep and repeat?’ Corporate criminal liability and extension of the failure to prevent model (2024)
Journal Article

This paper examines the law relating to corporate criminal liability in England and Wales. A doctrinal analysis of case law and legislation is undertaken in order to examine how the law has worked since the seminal case of Tesco v Nattrass. The probl... Read More about ‘Eat, sleep and repeat?’ Corporate criminal liability and extension of the failure to prevent model.

Is it time for the next seminal economic crime statute? Modernising and simplifying tax evasion offences in the UK (2024)
Book Chapter

Corporate criminal liability and the identification doctrine - A critical reflection (2023)
Book Chapter

The identification doctrine frustrates the prosecution of companies for economic crimes in the United Kingdom (UK). This is because, while the identification and attribution of criminal intent may be straightforward in cases concerning small companie... Read More about Corporate criminal liability and the identification doctrine - A critical reflection.

Money muling in higher education institutions (2023)
Newspaper / Magazine

Researchers at Cardiff University, the University of the West of England and Reading University investigated the money laundering risks to which Higher Education Institutions (HEIs) and their students are exposed, as well as how HEIs address identifi... Read More about Money muling in higher education institutions.

Written evidence: Home affairs committee’s fraud inquiry (2023)
Report

This inquiry sought evidence on the prevalence of fraud, the reporting, investigation and prosecution of fraud, and the Government's response to fraud. This submission provides an analysis of the law relating to the reporting of fraud and the exchang... Read More about Written evidence: Home affairs committee’s fraud inquiry.

Panel discussion: Preparing for and managing increased enforcement measures - Establishment of the new national fraud squad, collaborative structures, resources, recruitment and training, and effective delivery (2023)
Presentation / Conference Contribution

Failure to prevent fraud – What impact will the new offence have on UK companies? (2023)
Presentation / Conference Contribution

In November 2020, the Law Commission were asked by HM Government to undertake a review of the law on corporate criminal liability. In June 2022, the Law Commission published its Options Paper, which suggested the introduction of a new corporate offen... Read More about Failure to prevent fraud – What impact will the new offence have on UK companies?.

Fraud and businesses in the South West: Risks and recent developments (2023)
Presentation / Conference Contribution

The theme of this event will be 'Fraud and Businesses in the South West: Risks and Recent Developments' and will feature a talk from an external speaker from the South West Fraud Forum (SWFF) and Dr Samantha Bourton from UWE Bristol Law School.... Read More about Fraud and businesses in the South West: Risks and recent developments.

Failure to prevent fraud: Fireside chat (2023)
Presentation / Conference Contribution

Panel discussion with Dr Bastian Hertstein (Financial Crime Strategy, Government of Jersey) and Dr Samantha Bourton (UWE)

Review of the senior managers & certification regime (2023)
Journal Article

Following the 2022 Edinburgh Reforms, in which the Chancellor of the Exchequer announced a set of reforms designed to drive growth and competitiveness in the financial services sector, both HM Treasury and the Financial Conduct Authority (FCA) with t... Read More about Review of the senior managers & certification regime.

Universities and their students are vulnerable to money laundering – new research (2023)
Newspaper / Magazine

Higher education institutions and the anti-money laundering and counter-terrorism financing regulations (2023)
Journal Article

To tackle money laundering and terrorism financing, the United Kingdom has implemented global mechanisms introduced by the United Nations and the Financial Action Task Force. These mechanisms viewed financial institutions as gatekeepers to the financ... Read More about Higher education institutions and the anti-money laundering and counter-terrorism financing regulations.

Response to Bank of England consultation (2023)
Report

Response to a consultation launched by the Bank of England in relation to the Senior Managers and Consultation regime.

Corrupt corporations and the facilitation of tax crimes: A review of the United Kingdom's enforcement mechanisms (2023)
Journal Article

Financial crime is synonymous with the seminal work of Edwin H. Sutherland, which used the term “white-collar crime” in 1940. Sutherland defined the term as “a crime committed by a person of respectability and high social status in the course of his... Read More about Corrupt corporations and the facilitation of tax crimes: A review of the United Kingdom's enforcement mechanisms.

Fireside chat: How effective is the failure to prevent model in tackling financial crimes in the UK? With Dr Alison Lui (Liverpool John Moores University) and Dr Bastian Hertstein (Financial Crime Strategy, Government of Jersey) (2022)
Presentation / Conference Contribution

Written evidence submitted to call for written evidence: Economic crime and corporate transparency bill (2022)
Report

To exchange or not to exchange, that is the question? (2022)
Presentation / Conference Contribution

Exchange of information and financial crime in the United Kingdom (2022)
Report

Can I share data with my colleagues? Can I share data with other agencies or organisations?

The ability to legally share personal data with and between government departments, law enforcement bodies and
third parties in England and Wales is a com... Read More about Exchange of information and financial crime in the United Kingdom.