Fraud / Bribery & Corruption

Emma has particular experience in a number of different types of fraud including MTIC (Missing Trader Intra Community) VAT fraud, duty diversion fraud and IRSF (International Revenue Share Fraud).

Emma has extensive knowledge of the Bribery Act and pre-Bribery Act provisions and is currently instructed by the SFO in its bribery investigation into a major UK Plc.

She spent a number of years working on a series of MTIC frauds, where the proceeds of fraud were laundered through complex offshore company structures.

She has been instructed in a number of IRSF cases involving fraud on some of the major UK mobile telecommunications providers.

Emma has also been instructed by the Serious Fraud Office Mutual Legal Assistance department to assist with a number of Mutual Assistance requests, mainly involving overseas corruption.

She has also acted on behalf of DBIS in relation to Insolvency Act offences.

She has prosecuted numerous VAT and direct tax frauds as sole counsel.

Emma is experienced in Directors’ Disqualification proceedings and has acted when such proceedings are contested.

FRAUD CASES

Notable Cases in which Emma has acted in the field of fraud are:

Operation CH
2014

Instructed as junior prosecution counsel in a nine-handed allegation of pension fraud.

Operation C
2014

Instructed as junior prosecution counsel in an MTIC fraud and money laundering where the fraudulent claims against the revenue were alleged to be in excess of £28M.

Operation L
2014

Instructed as junior prosecution counsel in an International Revenue Share Fraud where Vodafone was defrauded. This case received national media coverage and was the subject of an item on Radio 4’s You and Yours.

Operation S
2011

Instructed as prosecution junior counsel in a multi-handed international revenue share fraud against the telecommunications provider O2.

Operation A
2010

Instructed as prosecution junior counsel in a multi-handed international revenue share fraud where a major mobile telecommunications provider was alleged to have been defrauded out of £2M.

R v J & Others
2007
Appeared for prosecution (junior counsel)

An MTIC (Missing Trader Intra Community) VAT fraud. Involved VAT loss of £20 million. Numerous defendants tried over a series of trials. Proceeds of fraud laundered through a complex offshore company structure.