Sentencing fraud offences committed by individuals

Published by a ÀÏ˾»úÎçÒ¹¸£Àû Corporate Crime expert
Practice notes

Sentencing fraud offences committed by individuals

Published by a ÀÏ˾»úÎçÒ¹¸£Àû Corporate Crime expert

Practice notes
imgtext

The Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud Act 2006 (fraud by false representation, fraud by failing to disclose information and fraud by abuse of position), False accounting under section 17 of the Theft Act 1968 or Conspiracy to defraud under the common law for use in the magistrates’ court here and for use in the Crown Court (the Fraud Guidelines) here. The Fraud Guidelines apply to all individual offenders aged 18 and older sentenced on or after 1 October 2014, regardless of the date of the offence.

The SC also publishes a number of overarching guidelines, which should be considered in respect of all sentencing exercises, see Practice Note: Sentences imposed following conviction. Among these, the General guideline—overarching principles (the General guideline) is specifically designed to be used in conjunction with offence specific guidelines and covers seriousness as well as providing expanded explanations for aggravating and mitigating factors, culpability and harm, see Practice Note: Sentencing Council General Guideline—overarching principles—Using the General Guideline in conjunction with offence specific definitive

Powered by Lexis+®
Jurisdiction(s):
United Kingdom
Key definition:
False accounting definition
What does False accounting mean?

false accounting consists of the dishonest: falsification, etc, of any account or accounting record or document; or the production of any account or accounting record or document which the producer knows is or may be misleading, in the course of furnishing information for any purpose.

Popular documents