Comparison of criminal fraud in Scotland with England and Wales

Produced in partnership with Paul Marshall of Brodies LLP and Ramsay Hall of Brodies LLP

Practice notes

Scottish Law

Comparison of criminal fraud in Scotland with England and Wales

Produced in partnership with Paul Marshall of Brodies LLP and Ramsay Hall of Brodies LLP

Practice notes

Scottish Law

Criminal fraud in Scotland

How criminal fraud is defined, how it is investigated and how it is prosecuted (and who by) varies across the UK.

In Scotland, the majority of criminal fraud prosecutions concern the ‘catch all’ Common law fraud offence but the other common law offences of uttering and embezzlement may be applicable to particular facts and circumstances. See below: Common law fraud: general and Embezzlement and uttering.

There are also a number of statutory offences which involve elements of criminal fraud. Some of the statutory offences derive from legislation which applies only in Scotland and some from legislation which applies UK-wide. It is important to note that neither the Fraud Act 2006 (FrA 2006) nor the Theft Act 1968 (TA 1968) apply in Scotland. However, TA 1968, s 14 provides for the extension of that Act to commission in Scotland of certain acts involving theft of mail bags or postal packets.

There are also a number of differences in terms

Paul Marshall

Partner, Brodies LLP

Paul is a Partner with Brodies LLP where he leads the Corporate Crime and Investigations practice. The practice is the first port of call for responsible clients operating in high risk sectors in Scotland and internationally. Paul has 15 years' experience advising on financial and corporate crime investigations in Scotland, elsewhere in the UK and overseas. He is highly regarded in the Scottish market, in London, and by international clients. He is recognised as an expert on matters of fraud, bribery and corruption in Scotland. Paul is recognised internationally for his work in this area. He regularly speaks to UK and international audiences on the approach of the UK financial crime regulators to self-reporting of fraud, bribery and corruption. He is widely published in this field. Regulators also recognise Paul's expertise. He is instructed both by clients facing financial crime allegations and by regulators responsible for investigating financial crime in Scotland. Paul is retained by the Law Society of Scotland as a fiscal responsible for prosecuting lawyers for financial and other misconduct. He has developed a substantial practice advising responsible businesses on the fraud, bribery and corruption risks that they face in their international supply chains.

Ramsay Hall

Senior Associate, Brodies LLP

Ramsay is a member of Brodies' Corporate Crime and Investigations practice. He qualified into the team in 2012 and has experience of providing investigation support as well as representation in prosecutions across a range of sectors. In particular, he has provided advice on fraud, bribery and corruption, VAT evasion offences, money laundering, environmental offences, international sanctions and actions under the Proceeds of Crime Act 2002.

Ramsay regularly represents clients facing prosecution in Sheriff Courts throughout Scotland. He has both trial and criminal debate experience. He has also worked closely with counsel in respect of solemn proceedings.

Jurisdiction(s):

United Kingdom

Key definition:

Common law definition

What does Common law mean?

Common law is case law (decisions from courts and tribunals). Case law has also established and developed many principles of law and equity not covered by legislation. Case law is therefore a key source of primary law.

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