Tipping off Definition

GLOSSARY

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What does Tipping off mean?

Under the Proceeds of Crime Act 2002 (PCA 2002), s 333A a person commits an offence if he discloses that he or another has made a disclosure under PCA 2002, pt 7.

A qualifying disclosure may be to: a constable; an officer of the Revenue and Customs; a nominated officer; or an authorised staff member of the Serious Organised Crime Agency; and (a) is likely to prejudice any investigation that might be conducted following the initial disclosure; and (b) the information on which the disclosure is based came to the person in the course of a business in the regulated sector. PCA 2002, s 333A further provides that a person commits an offence if he discloses that an investigation into an offence under PCA 2002, pt 7 has been committed, is being contemplated, or is being carried out, and the disclosure is likely to prejudice that investigation and the information on which the disclosure is based came to the person in the course of a business in the regulated sector. PCA 2002, ss 333B-333D provide various exceptions

View the related checklists about Tipping off

Offences for which a DPA may be entered into—checklist

Offences for which a DPA may be entered into—checklist A deferred prosecution agreement (DPA) is an agreement between an organisation and a designated prosecutor to enable the latter to defer a prosecution by staying an indictment on specific terms. No proceedings in relation to the matters covered by the DPA may be instituted against the organisation while the DPA remains in force. A DPA therefore allows a company to continue without the threat of a lengthy criminal investigation and a costly prosecution hanging over it. For detailed information on DPAs, see Practice Notes: • Deferred prosecution agreements • DPA process • Terms and content of a DPA • DPAs in practice DPA’s are only available to organisations in respect of the offences specified under the Crime and Courts Act 2013, Sch 17 (CCA 2013). The checklist below, lists the offences for which a DPA may be entered into, including common law and statutory offences. In addition to the offences below, any offence that is ancillary to those listed below,...

Money laundering, terrorist financing and proliferation financing—law firms—checklist

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Money laundering offences—tipping off and prejudicing an investigation

Tipping off and prejudicing an investigationIt would undermine the benefit to the authorities if, a suspicious activity report (SAR) having been made, the alleged offender were to be made aware of the interest in their activities so that they could take steps to cover up their misdeeds or disappear. To combat this, Proceeds of Crime Act 2002 (POCA 2002) contains the separate offences of 'tipping off' and 'prejudicing an investigation'. The offences of tipping off and prejudicing an investigation share common features but are aimed at distinctly different offending actions. The tipping off provisions apply only to the regulated sector and are triggered where the individual who knows or suspects a disclosure (or SAR) has been made under POCA 2002, s 337 (protected disclosure) or POCA 2002, s 338 (authorised disclosure) (see Practice Note: Authorised disclosure, protected disclosure and appropriate consent).The prejudicing an investigation offence is more general in its application and is directed at an individual with knowledge of the existence of an investigation of various types. Giving any...

Client conflicts in criminal matters—when can you act?

Client conflicts in criminal matters—when can you act? There are two types of conflict: own interest conflicts and client conflicts of interest. This Practice Note explains when you can act if there is or may be a conflict of interests between two or more clients in a criminal matter. For the wider regulatory requirements on conflicts of interests, see Practice Notes: Conflicts of interest—law firms and solicitors and Conflicts of interest—systems and controls. What is a client conflict of interest? A client conflict of interest arises where your separate duties to act in the best interests of two or more clients conflict in relation to the same matter or a related matter. The SRA simply calls this type of conflict a ‘conflict of interest’. You must not act in relation to a matter or particular aspect of it if you have a client conflict of interest or a significant risk of such a conflict in relation to that matter or aspect of it, unless you fall...

Discover our 88 Practice Notes on Tipping off

Internal investigations—panic sheet

Internal investigations—panic sheet 1 Decide who should conduct and support the investigation General counsel should decide on how best to conduct the investigation, although they may establish a special committee comprising relevant members of the board or audit committee. Identify who will be the 'client contact'. This is the person within the company who will be the main point of contact. They should be sufficiently senior to be able to give instructions and make decisions on behalf of the company, and should have no involvement in the alleged conduct. Consider whether to appoint: —external legal advisors to enhance the (perceived) independence/integrity of the investigation and provide a stronger case for legal professional privilege (LPP); —an external data vendor to collect and process relevant data and assist with forensic services such as the recovery of deleted data, if required; —media relations experts to help ensure effective messages are issued to the public and monitor the effect of any adverse press. 2 Limit your internal and external communications To preserve...

AML, CTF and counter-proliferation financing policy—law firms

AML, CTF and counter-proliferation financing policy—law firms 1 Introduction to the policy 1.1 [Firm name] is required to put in place appropriate systems and controls to combat money laundering, terrorist financing and proliferation financing under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, as amended. 1.2 For more details on the MLR 2017, see section 10. 2 Scope and application 2.1 This policy contains the procedures we have developed to comply with the MLR 2017, as amended. 2.2 This policy applies to all [our offices, ]employees, officers, consultants, contractors and to other workers including agency workers, casual workers[, volunteers] [, interns] and home workers. 2.3 All staff must be familiar with this policy and comply with its terms. 2.4 This policy does not form part of any contract of employment and we may amend it at any time. 3 Responsibility for AML, CTF and counter-proliferation financing compliance 3.1 The firm itself is primarily responsible for...

Dive into our 16 Precedents related to Tipping off

What types of offences under the Proceeds of Crime Act 2002 (POCA 2002) should lawyers (who are acting in the 'regulated sector' under POCA 2002) and buyers be aware of in M&A transactions? If any such offence is identified as part of the due diligence process, what action should be taken and can this impact the timing of the transaction?

What types of offences under the Proceeds of Crime Act 2002 (POCA 2002) should lawyers (who are acting in the 'regulated sector' under POCA 2002) and buyers be aware of in M&A transactions? If any such offence is identified as part of the due diligence process, what action should be taken and can this impact the timing of the transaction? Under the Proceeds of Crime Act 2002 (POCA 2002), money laundering is defined as: • concealing, disguising, converting, transferring or removing criminal property out of the jurisdiction • entering into or becoming concerned in an arrangement that facilitates the acquisition, retention, use or control of criminal property, and • acquiring, using or possessing criminal property Money laundering is further defined in the Terrorism Act 2000. It is an offence to enter into or become concerned in an arrangement that facilitates the retention or control by or on behalf of another person of terrorist property: • by concealment • by removal from the jurisdiction • by...

If an email is sent to you in error by an opposing party’s solicitor, what obligations does one have to notify the client of its contents? If there is no duty to disclose the contents to the client, is there a duty to let them know that the email has been received but deleted?

If an email is sent to you in error by an opposing party’s solicitor, what obligations does one have to notify the client of its contents? If there is no duty to disclose the contents to the client, is there a duty to let them know that the email has been received but deleted? SRA standards and regulations An individual acting for a client on a matter must make the client aware of all information material to the matter of which the individual has knowledge, unless certain exceptions apply. There are four exceptions to the duty of disclosure: • the disclosure of the information is prohibited by legal restrictions imposed in the interests of national security or the prevention of crime, eg under the Official Secrets Act 1989, or the tipping off provisions under the Proceeds of Crime Act 2002—see Practice Note: Tipping-off and prejudicing an investigation—core details for law firms • the client gives informed consent, given or evidenced in writing, to the information not being disclosed to them—see...

See the 7 Q&As about Tipping off

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