Chapter 6: Criminal and Civil Law Flashcards
(20 cards)
Criminal Law
What is a Crime?
An Offence Against the State.
Civil Law
What is a Civil Offence?
An Offence Against a Person or Property.
Criminal Law
A Criminal Offence is Committed Where the Two Following Elements are Present:
- A Guilty Act (Actus Reus)
- A Guilty Mind (Mens Rea)
In Some Crimes There is Strict Liability - Guilty Without Intention.
Criminal Law
What is Criminal Burden?
Proof a Crime Has Been Commited Beyond a Reasonable Doubt.
Civil Law
What is Civil Burden?
Proof a Civil Offence Has Been Committed on a Balance of Probabilities.
More Likely Than Not
Criminal Law
Who Actually Takes Action for Crime?
The Crown Prosecution Service in Conjuction with the Police.
Criminal Law
Which Court are Minor Matters Heard?
A Magistrates’ Court.
More Serious Matters Can be Passed to the Crown Court.
Criminal Law
What are “Triable Either Way” Offences?
The Defendant Can Decide Whether a Case Should be Heard in Either the Magistrates’ Court or the Crown Court.
Criminal Law
Tax Advisors Could be Guilty Under the Following Criminal Acts:
- Theft;
- Money Laundering;
- Fraud;
- Tax Evasion; and
- Data Protection.
Criminal Law
HMRC Can Ask the Court for an Unexplained Wealth Order Where an Individual:
- Has Property Worth More Than £50,000; and
- Suspect a Serious Crime is Being Committed.
Criminal Law
What is an Unexplained Wealth Order?
Where an Individual is Required to Explain Where Their Money is From.
Criminal Law
What is a Bribe?
A Financial Advantage to Perform a Relevant Function Improperly.
Criminal Law
What is the Maximum Penalty for Committing Bribery?
Ten Years’ Imprisonment and/or an Unlimited Fine.
Criminal Law
The Four Main Offences Under the Bribery Act 2010 are:
- Bribing Another Person
- Being Bribed
- Bribing a Foreign Public Body
- Corporate Failure to Prevent Bribe
Criminal Law
In Relation to Data, Tax Advisors Must:
- Get Client Consent to the Firm Having Their Data;
- Have a Data Protection Officer;
- Be Registered with the Information Commissioner’s Office; and
- Notify Breaches Within 72 Hours.
Criminal Law
What is the Maximum Fine for Failing to Comply with GDPR Principles?
£17.5 Million or 4% of a Business’s Annual Worldwide Turnover.
Whichever is Higher
Criminal Law
Tax Advisors Can Provide Financial Advise Where:
- Regulated Under FSMA 2000; or
- A Member of a Designated Body.
The ICAEW is a Designated Body.
Civil Law
What is a Tax Practicioner?
A Professional Person Contracted to Perform Services for Their Clients.
Civil Law
What Must Terms in a Contract be Under the Consumer Rights Act 2015?
Plain and Intelligible.
Civil Law
To Prove Professional Negligence, There Must be:
- A Duty of Care;
- Breach of Duty; and
- Causation.
