Configuring criminal proceeds in money laundering cases in the UK

Zaiton Hamin, Wan Rosalili Wan Rosli, Normah Omar and Awang Armadajaya Pengiran Awang Mahmud

Journal of Money Laundering Control, 2014, vol. 17, issue 4, 374-384

Abstract: Purpose - – The purpose of this paper is to examine the way in which the courts in the UK have interpreted the meaning of criminal property in the principal money laundering offenses under the Proceeds of Crime Act 2002 (POCA). Design/methodology/approach - – This paper employs a doctrinal legal analysis and secondary data, which analyze the primary source, which is POCA itself, and secondary sources including case law, articles in academic journals, books and online databases. Findings - – The authors contend that the courts in the UK have been dynamically interpreting the ambit of money laundering offenses in POCA and that despite such judicial activism in the construction of criminal property, it has provided a much needed certainty to the law. Originality/value - – This paper could be a useful source of information for the practitioners, academicians, policymakers and students in this particular area of crime.

Keywords: Money Laundering; Tax evasion; Circumstantial evidence; Criminal conduct; Criminal property; Forensic accounting evidence (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jmlcpp:jmlc-11-2013-0047

DOI: 10.1108/JMLC-11-2013-0047

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