Nobody can imagine the problems identity theft causes, until it happens to them. The loss of your identity to a fraudster can cause immense hardship and it can be hard to find a sympathetic ear when seeking redress. What could be worse is that you might find yourself the target of ill-conceived punishments and even [...]
GARY JOHN WILKES [2003] EWCA Crim 848 No: 200102859 Z3 Court of Appeal Criminal Division – Lord Justice Latham, Mr Justice Gross and Mrs Justice Cox – Friday 7 March 2003 @ Royal Courts of Justice, The Strand, London WC2 I have had cases where the Crown has included substantial benefit in its S16 assessment [...]
UK Benefit Fraud Statistics The latest figures from the Department For Works and Pensions (DWP) indicate that out of total benefit expenditure in the UK of £159 billion during 2011/12, some £3.2 billion has been overpaid. £1.1 billion of this is due to fraud, with twice as much down to a combination of public and [...]
A properly established and regulated money transfer business must register with HMRC in order to comply with UK Money Laundering Regulations. This is not a costly exercise but of course brings the business under the scrutiny of the authorities. In cases where a Hawalador is the main part of the business, utilising agents around the [...]
Mark Jenner & Co has wide experience of dealing with cases involving Hawala Banking. Therefore, it is able to approach any case where some or all of the transactions subject of the fraud, money laundering or other crimes involve alternative money transfer systems and can be readily understood, distilled and presented such that the defendant [...]
At Mark Jenner & Co a substantial number of cases investigated have involved Hawala transactions at some point. Some of the matters revolved around the system of informal money transfer and some simply involved frauds that were assisted by moving money using this method. Typically cases either involved whole scale money laundering, failure to pay [...]
A couple of years into running my own forensic accountancy practice and business is brisk. There was always the worry that as sole practitioner expert, the lack of peer support would mean difficulties arising when case deadlines clashed. However, such are the vagaries of the court system that even when reporting deadlines are tight, I [...]
One of the most common observations made at the commencement of any fraud investigation, regardless of who the client is – Prosecution, Defence or the victim – is why on earth the fraud was allowed to happen. It is a fact that most frauds are preventable with a little forethought. That said, it must not [...]
As I regularly see a dozen or more new confiscation proceedings every year as a forensic accountant appointed on behalf of the criminal defence team, I can’t fail but to notice the lack of consistency with the Crown’s approach in dealing with a defendant’s home or investment properties. When the Crown’s accredited investigator sees a [...]
Insurance cases form a major part of a forensic accountant’s work. These can include personal injury claims and loss of profit claims from instances of business interruption. As fraud experts, Mark Jenner & Co are able to assist insurance companies facing major corporate claims that are suspected to be fraudulent, organised or widespread endemic claims [...]
As an accounting expert witness, the presentation of expert accounting evidence is the key skill of the forensic accountant. Investigating corporate crime may lead to the uncovering of fraud or corruption, but once it has been found it needs to be dealt with. This will involve a dispute within the criminal or civil courts, or [...]
Why defend benefit fraud? On the face of it, benefit fraud is very hard to defend. Faced with an allegation that a certain amount of benefit has been claimed to which you are not entitled it is difficult to see how a criminal defence can be mounted. The amount claimed appears to be black and [...]
Many solicitors working in all areas of the law routinely use forensic accountants to assist them with the financial and business apsects of a case. However, some solicitors may be faced with the need to instruct an expert accountant for the first time, or must explain to a particularly demanding client why there is a [...]
Mark Jenner & Co was involved in a confiscation case recently where the principles established in the case of R – v – Allpress were argued, including within the forensic accountant’s report! This was the case of a successful businessman who had a very large property portfolio – but who also enjoyed gambling. As a [...]
The judgements made by the House of Lords in 2008 in the three cases of R – v – May, R – v – Jennings and R – v – Green are considered to be landmarks for the process of confiscations under the Proceeds of Crime Act 2002. The cases clarify a number of important [...]
BENEFIT – USE OF MIXED FUNDS READ THE FULL ACCOUNT AT BAILII.ORG This case concerns Mr Waya who purchased a property using £310,000 of his own legitimate funds and £465,000 obtained as a loan. As he made false representations in order to obtain the loan – the loan funds were considered to be criminal proceeds. [...]
First Stage Investigation Service (FSI) Experience has shown that there are a vast number of smaller frauds being perpetrated which are not being investigated or dealt with in any satisfactory way. These are frauds such as employee thefts or “rip offs” by suppliers such as builders where the financial loss may only be several £thousands. [...]
DIFFERENT BURDENS OF PROOF (CIVIL OR CRIMINAL) WHEN DETERMINING BENEFIT RELIANCE ON PARTIAL RECORDS WHEN CALCULATING BENEFIT IN DRUG TRAFFICKING CASES READ FULL JUDGEMENT AT BAILII This criminal defence case is an appeal in the Supreme Court of Judicature involving a disputed benefit order made under the proceeds of Crime Act 2002 in the sum [...]
HOW MARK JENNER & CO CAN HELP FRAUD REGULATORS Up front no obligation review of any case to determine if there are areas where value can be added Fixed price quotes for specific tranches of work – no surprises at the end of a case No work done unless authorised in advance No obligation presentations [...]
WHY PROTECT AGAINST EMPLOYEE FRAUD? According to the Association of Certified Fraud Examiners, businesses lose on average 7% of their revenue from fraud. In a recent survey of over 2000 employees carried out in the UK, 20% of them admitted to fraud – 70% of respondents said that they would commit fraud if they knew [...]