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Supreme Court clarifies VAT group rules in Prudential v HMRC
Waqar Shah
Yesterday, 17th July, as the anniversary of the adoption of the Rome Statue, is celebrated as International Criminal Justice Day. The Rome Statute led to the formation of the International Criminal Court (ICC), which tries the most serious international crimes of genocide, war crimes, crimes against humanity, and the crime of aggression.
In April 2019, Polly Higgins, a British barrister, passed away after devoting ten years of her life to a campaign for a new law of ‘ecocide’ – a law that would make corporate executives and government ministers criminally liable for the damage they cause to the environment. In this blog, we consider the current framework for punishing environmental crime at international level, and what the proposed crime of ecocide might look like.
As the Scottish Parliament raises the age of criminal responsibility to 12, the law in England & Wales becomes even more isolated from the rest of the Western World. The Equality and Human Rights Commission, in relying on the United Nations Convention on the Rights of the Child (UNCRC), a convention to which the UK is a signatory, continues to criticise the UK in no uncertain terms regarding our failure to raise the age from 10 (the lowest in the region) to 14.
The Law Commission has this week made an important intervention in the world of anti-money laundering with its report on the Suspicious Activity Report (SARs) regime, including an analysis of weaknesses of the current system and a series of recommendations to make things streamlined, clearer and above all more workable
In R v Morrison [2019] EWCA Crim 351, the Court of Appeal held that there was no general power in the Proceeds of Crime Act 2002 (POCA) to avoid hardship or injustice to a third party when determining whether or not to include a tainted gift of approximately £40,000 in a confiscation order.
Waqar Shah
Sharon Burkill
Natalie Cohen
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