Fraud
The Fraud Act 2006 is the primary piece of legislation which covers fraud offences.
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Fraud offences
Fraud offences cover simple cases of credit card fraud (the use of a stolen card), benefit fraud or insurance fraud (false claims etc), and range through to highly complex large scale frauds involving businesses or organised crime groups.
In simple terms, a person commits fraud if they dishonestly make a false representation (either by words / writing or actions) with the intent to make a gain for them or another, or to cause loss or risk of loss to another.
Fraud can take place in several ways, which include:
General Fraud
- Fraud by false representation.
- Fraud by failing to disclose information.
- Fraud by abuse of position.
- Conspiracy to defraud.
- False accounting.
Revenue fraud
- Fraud: Conspiracy to defraud; Fraud Act 2006.
- False accounting.
- Fraudulent evasion of VAT; False statement for VAT purposes.
- Fraudulent evasion of income tax.
- Fraudulent evasion of excise duty; Improper importation of goods.
- Fraud: Cheat the public revenue.
Benefit fraud
- Dishonest representations for obtaining benefit.
- Tax Credit fraud.
- False accounting.
- False representations for obtaining benefit.
- Fraud by false representation.
- Fraud by failing to disclose information.
- Fraud by abuse of position.
Sentencing
Given the different types of frauds, the sentences imposed vary significantly. Most cases are usually dealt with in the Magistrates Court, and the most serious high value complex frauds are dealt with at the Crown Court. The maximum penalty for Fraud is up to 12 months imprisonment at the Magistrates Court, and up to 10 years imprisonment at the Crown Court.
Defences
Most defences are fact specific to each case, however, typical defences are to deny knowledge of the fraud or deny dishonest intent (i.e. you did carry out the act, but you did not do so dishonestly).
In these types of cases, it is not always obvious which defence applies, it is therefore imperative you seek professional and expert advice from us. Often, these cases are voluminous (thousands of pages) and require analytical consideration of the evidence often involving the instruction of forensic accountants. We work closely with the leading experts in forensic accounting.
If you are being investigated or prosecuted for any fraud offences, please get in touch with our specialist team.