Fraud: A Practitioner's Handbook

Fraud: A Practitioner's Handbook is a practical and essential guide to fraud and the relevant investigatory bodies. This new title in the Criminal Practice Series enhances the reader's practical understanding of fraud; how it is committed, detected, prosecuted and defended. Fraud: A Practitioner's Handbook clearly identifies the prevalent ways in which particular types of fraud are committed and the defences thereto. Tables are used to provide instantly accessible checklists of what must be proved, the means by which it is often proved, and frequently encountered issues and defences. No other book provides practical assistance by way of indicators of prevalent fraud offences nor the way in which defendants often respond to such indicators. Contents includes: 1 Historical approach to fraud; modern approach to Fraud (Fraud Act 2006); 2 Powers and duties of prosecutorial authorities: CPS; HMRC; Serious Fraud Office; Financial Services Authority; Trading Standards; 3 Prevalent Offences: MTIC (Missing Trader Intra community); Ponzi; Boiler room; Long Firm; Advance Fee; Carbon Credit; VAT fraud; Mortgage Fraud; Land Banking Fraud; Cheating the Revenue; Conspiracy to defraud; Money laundering; Fraud Act offences; 4 Common defences; 5 Frequent or typical disclosure requests; 6 The role of the "Preparatory Hearing" and applications for "Interlocutory Appeals"; 7 Disclosure in fraud cases; 8 Abuse of process in fraud; 9 Civil alternatives to fraud prosecutions; 10 Sentencing; 11 Confiscation including civil recovery/asset tracing.