Fraud: A Practitioner’s Handbook is a new concise guide to the practice of fraud cases, written in a format that enhances practical understanding of the field. It covers how fraud is committed, detected, prosecuted and defended.
“This excellent book…is the product of considerable industry and of a great deal of skill and experience… [It is an] invaluable handbook… and certainly should find its way into the library of all who conduct criminal litigation in fraud cases, amongst them the judges on whom the duty of trying these cases fall.”
HHJ Alistair McCreath, Recorder of Westminster, Southwark Crown Court (From the foreword to the book)
Written in a level of detail that is both informative and accessible, much of the information contained in the book is presented in tabular format to enable readers to assimilate various checklists. The tables cover what must be proved, the means by which the case is capable of being proved, the most frequently encountered issues and the defences available for each. It also includes indicators of prevalent fraud offences, the practical issues which are likely to arise in each circumstance and information on sentencing for many individual types of fraud offence.
The types of fraud offence covered include:
- Fraud Act offences
- Money laundering
- MTIC (Missing Trader Intra community)
- Boiler room
- Long Firm
- Carbon Credit
- Mortgage Fraud
- Land Banking Fraud
- Cheating the Revenue
- Conspiracy to defraud
Salient case law and legislation are considered in detail where necessary, but the focus remains practical. It covers the Fraud Act 2006, the Companies Act 2006 and insider trading prosecuted under the Criminal Justice Act 1993 - all in a way that provides pragmatic solutions to new cases.
New Fraud Guidelines
A specialist sentencing chapter, incorporating the new Fraud Guidelines issued by the Sentencing Guidelines Council that came into force on 1st October 2014, is contained in the book.
Who should read this book?
Fraud: A Practitioner’s Handbook is an essential aide for judges, practitioners and investigators whilst in court, for consulting before conferences and as an aide to various avenues of investigation. Law enforcement officers and organisations, including financial regulators, will also find it helpful.