Scotland's Finances: Key Facts and Figures
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Common Law Fraud Liability to Account for It to the Owner
FRAUD FACTS Issue 17 March 2014 (3rd edition) INFORMATION FOR ORGANISATIONS Fraud in Scotland Fraud does not respect boundaries. Fraudsters use the same tactics and deceptions, and cause the same harm throughout the UK. However, the way in which the crimes are defined, investigated and prosecuted can depend on whether the fraud took place in Scotland or England and Wales. Therefore it is important for Scottish and UK-wide businesses to understand the differences that exist. What is a ‘Scottish fraud’? Embezzlement Overview of enforcement Embezzlement is the felonious appropriation This factsheet focuses on criminal fraud. There are many interested parties involved in of property without the consent of the owner In Scotland criminal fraud is mainly dealt the detection, investigation and prosecution with under the common law and a number where the appropriation is by a person who of statutory offences. The main fraud offences has received a limited ownership of the of fraud in Scotland, including: in Scotland are: property, subject to restoration at a future • Police Service of Scotland time, or possession of property subject to • common law fraud liability to account for it to the owner. • Financial Conduct Authority • uttering There is an element of breach of trust in • Trading Standards • embezzlement embezzlement making it more serious than • Department for Work and Pensions • statutory frauds. simple theft. In most cases embezzlement involves the appropriation of money. • Crown Office and Procurator Fiscal Service. It is important to note that the Fraud Act 2006 does not apply in Scotland (apart from Statutory frauds s10(1) which increases the maximum In addition there are a wide range of statutory Investigating fraud custodial sentence for fraudulent trading to offences which are closely related to the 10 years). -
Autumn Budget
Autumn Budget November 2017 Helping you understand how proposed changes might impact you or your business jcca.co.uk jcca.co.uk Contents Your Core Budget Team 3 Foreword by Susie Walker 4 Personal Tax 5 Tax Administration 7 Stamp Duty Land Tax (SDLT) – First time buyers 8 Capital Gains Tax (CGT) 9 Taxation of Trusts 10 Corporate Tax 11 Business Rates 12 Entrepreneurial Taxes 13 Indirect Taxes 13 Employment Taxes 15 Research and Development (R&D) Tax Credits 17 Capital Allowances 17 International Tax 18 A Sector Snapshot 19 Scottish Taxes 20 Your Local Tax Contacts 21 Johnston Carmichael Wealth 22 Appendix 1: UK Rates and Allowances 23 2 Autumn Budget 2017 jcca.co.uk Your Core Budget Team Susie Walker Peter Young Head of Tax Head of Private Client Tax 0131 220 2203 0131 220 2203 [email protected] [email protected] Craig Hendry John McAuslin Managing Director Partner - Corporate Tax Johnston Carmichael Wealth 0141 222 5800 01224 259373 [email protected] [email protected] David Ward Alex Docherty Partner - R&D Partner - Private Client Tax 0131 220 2203 0131 220 2203 [email protected] [email protected] Callum Wilson Paul Cochrane Partner - International Tax Director - VAT 01224 212222 0141 222 5800 [email protected] [email protected] Stuart Thomson Andrew Holloway Director - Corporate Tax Senior Manager - 0131 220 2203 Entrepreneurial Tax [email protected] 0131 220 2203 [email protected] Chris Campbell Senior Manager – Employer Solutions 01343 547492 [email protected] 3 Autumn Budget 2017 jcca.co.uk Foreword by Susie Walker In the Autumn Budget, Chancellor Philip Hammond delivered his Government’s plans to build a Britain that is fit for the future and future- proofed, post Brexit. -
Standards of Service for Victims and Witnesses 2016-17
Standards of Service for Victims and Witnesses 2016-17 Standards of Service for Victims and Witnesses 2016-17 Preface This document has been prepared by Police Scotland, the Crown Office and Procurator Fiscal Service, the Scottish Courts and Tribunals Service, the Scottish Prison Service and the Parole Board for Scotland working in partnership. Section 2 of the Victims and Witnesses (Scotland) Act 2014 requires Police Scotland, the Crown Office and Procurator Fiscal Service, the Scottish Courts and Tribunals Service, the Scottish Prison Service and the Parole Board for Scotland to set and publish standards of service for victims and witnesses. These standards are set out in this document. All of our standards will be monitored, reviewed and reported on annually. The standards of service for the previous year and each agency’s report against those standards are published, and can be viewed on any of the agency websites (for website addresses please see the section on How to Complain below). Contents Page Introduction 3 Victims Map 5 Common Standards 7 Standards of Service – Police Scotland 7 Standards of Service – Crown Office and Procurator Fiscal Service 8 Standards of Service – the Scottish Courts and Tribunals Service 8 Standards of Service – Scottish Prison Service 9 Standards of Service – Parole Board for Scotland 10 What to do if you are not happy with our standard of service – How to complain 11 Taking the matter further – the Scottish Public Services Ombudsman 12 2 Standards of Service for Victims and Witnesses 2016-17 Introduction There can be no justice without victims and witnesses who stand up to crime, report crime to the police and who give evidence in court when necessary. -
Letter to the Convener of 10 November 2020
Crown Office and Procurator Fiscal Service Crown Office, 25 Chambers Street, Edinburgh, EH1 1LA RNID Typetalk prefix: 18001 Linda Fabiani MSP c/o Clerk to the Committee DX: 540310 Edinburgh 38 Room T1.03 The Scottish Parliament Your ref: Edinburgh Our ref: KD/GS/ ED19004183 EH99 1SP 10 November 2020 Dear Ms Fabiani Committee on the Scottish Government Handling of Harassment Complaints Request for information from the Crown Office and Procurator Fiscal Service I refer to your letter dated 5 November 2020 to the Lord Advocate in your capacity as Convener of the Scottish Parliament’s Committee on Scottish Government Handling of Harassment Complaints. In your letter you advise that the Committee considers that there may be material held by the Crown Office and Procurator Fiscal Service (COPFS) in the context of the criminal investigation and prosecution of Alex Salmond which is relevant to the Committee’s remit and request that all such information held by COPFS is provided to the Committee. Neither the Lord Advocate nor the Solicitor General for Scotland has had any personal involvement in the criminal investigation of, or the criminal proceedings against, Alex Salmond. The Lord Advocate has accordingly asked me to reply to your letter on his behalf. The material that COPFS holds in relation to the criminal investigation and prosecution of Alex Salmond, as in any case, was obtained and is held for that sole purpose. As a data controller, any processing or disclosure of that material must be lawful, which means that there must be a legal basis for that processing. If COPFS were to process data without such a legal basis, it would be in breach of both its responsibilities as data controller and the legal rights of those who own the data which the Service holds for that purpose. -
The Tax Implications of Scottish Independence Or Further Devolution
THE TAX IMPLICATIONS OF SCOttISH INDEPENDENCE OR FURTHER DEVOLUTION Jane Frecknall-Hughes Simon James Rosemarie McIlwhan THE TAX IMPLICATIONS OF SCOTTISH INDEPENDENCE OR FURTHER DEVOLUTION by Jane Frecknall-Hughes Simon James Rosemarie McIlwhan Published by CA House 21 Haymarket Yards Edinburgh EH12 5BH First published 2014 © 2014 ISBN 978-1-909883-06-2 EAN 9781909883062 This report is published for the Research Committee of ICAS. The views expressed in this report are those of the authors and do not necessarily represent the views of the Council of ICAS or the Research Committee. No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or publisher. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopy, recording or otherwise, without prior permission of the publisher. Printed and bound in Great Britain by TJ International CONTENTS Foreword ............................................................................................................................ 1 Acknowledgements .......................................................................................................... 3 Executive summary .......................................................................................................... 5 1. Introduction ................................................................................................................... -
Scottish Police Federation 5 Woodside Place Glasgow G3 7QF
Scottish Police Federation 5 Woodside Place Glasgow G3 7QF JCC Circular 63 of 2015 Ref: CS/LS 15 December 2015 Attachments: PS Annual Police Plan 2016/17 (Draft) Dear Colleague PS Annual Police Plan 2016/17 (Draft) – Consultation I refer to the above and attach herewith the Draft Annual Police Plan for your perusal. I would be obliged if you would send any comments/observations you have on its content to [email protected] by Friday 15 January 2016. Yours sincerely Calum Steele General Secretary Draft Annual Police Plan 2016/17 NOT PROTECTIVELY MARKED Contents Foreword – Chief Constable 3 Scottish Police Authority (SPA) Chair’s Commentary 4 Identifying and Delivering Priorities 5 Local Policing 8 Working Together to Keep People Safe 22 Priority – Violence, Disorder and Antisocial Behaviour 25 Priority – Road Safety and Road Crime 27 Priority – Protecting People at Risk of Harm 29 Priority – Serious Organised Crime 32 Priority – Counter Terrorism 35 Major Events and Resilience 38 Building a Police Service for the Future 40 Acknowledgements 41 Publication 42 NOT PROTECTIVELY MARKED 2 NOT PROTECTIVELY MARKED Foreword Chief Constable NOTE: To be inserted prior to publication. NOT PROTECTIVELY MARKED 3 NOT PROTECTIVELY MARKED Scottish Police Authority Chairs Commentary (proposed) NOTE: To be inserted prior to publication. NOT PROTECTIVELY MARKED 4 NOT PROTECTIVELY MARKED Identifying and Delivering Priorities Consultation Survey identified Violent Crime, Drugs, Speeding Motorists, Disorder and Theft by Housebreaking as their top priorities, affirming Understanding the needs and expectations of the the 2014 survey results. people of Scotland has never been more critical. The first step to achieving this is to ensure that our engagement with the public and our partners is The most productive use of public feedback via the inclusive and acknowledges Scotland’s diverse surveys is to ensure they influence local and communities. -
The West Coast Directory for 1883-84
Digitized by the Internet Archive in 2011 with funding from National Library of Scotland http://www.archive.org/details/westcoastdirecto18834dire i " m A PLATE GLAS INSURANCES AND EEPLACEMENTS PROMPT "ECTED at moderate rates CALEDONIAN PLAT 1SS IH'StJRAKOE CO (ESTABLISHED 1871 UNDE;*. OMPAN1ES' ACT, 1S62-1867.) Head fee—131 HOPE STR GLASGOW, and AGENTS, W. I IN.M'CULLQCH, Manager. FIRE & LIFE INS NOE COMPANY. I estab: 1714. Fira Funis, £720,093. Lif j Faai WW*. Total FuaIs,£l,80O,00!>. FIRE RISKS accept] r LOWEST RATES. LARGE BONUSES LIFE POLICIES. Scottish Office—W HOPE i T, GLASGOW, and Agents. W. M'GAVI-K ITLLOCH, Local Manager. AGENT LIFE AS 3 U RAN ASSOCIA r ION. Established 1839 I CAPITAL, ONE MILLION 120 PRINCES S~ ET EDINBURGH. TR BM. The Right Hon. The Earl of Gl- Lord Clerk-Register of Scotland. The Right Hun. Lord Moncreifi • Justice-Clerk of Scotland. Tne Honourable Lord Adam. Edward Kent Karslake, Esq., Q.C. The Honourable Mr Justice Field. William Smythe, Esq , of Methven. Sir Hardinge S' - Giffard. Q.C, M.P. Ma nage r— W I LL I ITH, LL.D., F.I.A. THE ASSOCIATION transacts all the .ascriptions of LIFE and ANNUITY Bnsi- ness, and also secures ENDOWMEi ayable during Life, as PROVISIONS FOR OLD AGE. NINE-TENTHS (90 percent.) of the PR are divided among the Assured every FIVE YEARS. Seven Divisions of Profits h; sady taken place, at each of which BONUS AUDITIONS, at Rates never lower than t iund Ten Shillings per Cent per Annum, were made to all Participating Policies ( I for the Whole Term of Life. -
Essays on the Political Economy of Decentralization
Essays on the Political Economy of Decentralization By Ed Gareth Poole A thesis submitted to the Department of Government of the London School of Economics and Political Science for the degree of Doctor of Philosophy London, England July 2017 Declaration I certify that the thesis I have presented for examination for the MPhil/PhD degree of the London School of Economics and Political Science is solely my own work other than where I have clearly indicated that it is the work of others (in which case the extent of any work carried out jointly by me and any other person is clearly identified in it). The copyright of this thesis rests with the author. Quotation from it is permitted, provided that full acknowledgement is made. This thesis may not be reproduced without my prior written consent. I warrant that this authorization does not, to the best of my belief, infringe the rights of any third party. I declare that my thesis consists of 64,174 words. 2 Abstract This thesis consists of three papers that make a distinctive contribution to the study of decentralization in the areas of fiscal policy, legislative behavior and government responsiveness. The first paper revisits theories of substate tax policy that usually draw on evidence from stable federations. Investigating fiscal decentralization reforms in four European countries subject to intense center-periphery territorial competition, I find that incentives operating in such systems generate a paradox whereby prominent autonomist regions are among the least likely to make proactive changes after decentralization. I theorize this as the best response to central government attempts at blame-shifting by locking regions into making controversial policy changes. -
Government Expenditure & Revenue Scotland 2018-19
GOVERNMENT EXPENDITURE & REVENUE SCOTLAND 2018-19 AUGUST 2019 CONTENTS Summary 2 Preface 9 Chapter 1 Public Sector Revenue 12 Chapter 2 North Sea Revenue 21 Chapter 3 Public Sector Expenditure 25 Chapter 4 Devolved Revenue and Expenditure 39 Annex A Supplementary Tables 46 Annex B Revisions 54 Annex C List of Abbreviations 62 Annex D Glossary 63 Government Expenditure and Revenue Scotland 2018-19 1 SUMMARY Introduction • Government Expenditure and Revenue Scotland (GERS) addresses three questions about Scotland’s public sector finances under the current constitutional arrangements: • What revenues were raised in Scotland? • How much did the country pay for the public services that were consumed? • To what extent did the revenues raised cover the costs of these public services? • GERS is a National Statistics publication. It is assessed by the independent UK Statistics Authority to ensure that it meets the Code of Practice for Statistics. • The estimates in GERS are consistent with the UK Public Sector Finances published in July 2019 by the Office for National Statistics (ONS). Feedback from users of the publication is welcome. A correspondence address is available in the back leaf of the publication. Comments can be emailed to [email protected]. Scotland’s Overall Fiscal Position • GERS provides two measures of Scotland’s fiscal position, the net fiscal balance and the current budget balance. • The net fiscal balance measures the difference between total public sector expenditure and public sector revenue. It therefore includes public sector capital investment, such as the construction of roads, hospitals, and schools, which yields benefits not just to current taxpayers but also to future taxpayers. -
Planning, Allocation and Management of Resources
REVIEW OF THE PLANNING, ALLOCATION AND MANAGEMENT OF RESOURCES IN THE CROWN OFFICE AND PROCURATOR FISCAL SERVICE FEBRUARY 2002 EXECUTIVE SUMMARY Introduction The Crown Office and Procurator Fiscal Service exists to “provide the sole public prosecuting authority in Scotland; investigate sudden deaths and, where appropriate, conduct public inquries; and to investigate independently all complaints of criminal conduct by Police Officers.”1 The environment in which the Service operates has changed dramatically over the past two decades. The demands to improve performance and to become more accountable for delivery have become much more pronounced in all Civil Service Departments. The nature of the business has also changed: rising public expectations; increasing levels of serious crime, especially complex fraud and international crime; improvements in forensic technology; the additional considerations and workload arising from the adoption into Scots Law of the European Convention on Human Rights. In the four years up to 2001-2 the number of petitions (that is serious cases going forward to be heard in the High Court or by a Sheriff and a Jury in the Sheriff Court), increased by 23%. In the current year, 2001-2, High Court business alone has risen by around 13%. This combination of factors has led to extreme pressures on the Procurator Fiscal Service. These pressures became public following the unsuccessful prosecution in the case of the murder of Surjit Singh Chhokar. The reports by Sir Anthony Campbell, QC and Dr Raj Jandoo provided evidence of a service near breaking point. This was confirmed by a Stress Audit commissioned by the management of the Department which found remarkable levels of stress in the organisation. -
The Peculiarities of the Scots
"\"Y Thilemost researched, my experience is that process is open to doubt. This is %/V/ commentators and knowledge of it can not be said because there are stages in T T criminologists in the to bite very deep. Scottish criminal process which UK seem to be aware that The study of the Scottish are designed to be inquisitorial in Scotland has a separate criminal system therefore ought to be nature, taking the form of justice system, few seem to know viewed as an opportunity not just something more like the that much about it; what its to expand knowledge by learning continental search for the truth of institutions are like, how they about how one more system the facts of the case than of a work or what policies are works - although this is contest. Many of the pre-trial followed within them. My inherently valuable in its own procedures in Scotland take this impression is that if 'outsiders' right - but also as an opportunity form. The Criminal Justice think about the Scottish system to refine and add to the (Scotland) Act, 1995, for at all, then they do so in terms of explanatory agenda. example, requires the accused a mixture of stereotypes and normally to attend an assumptions. The stereotypes A different vocabulary intermediate diet if the case is being decided by summary portray the Scottish system as The conceptual vocabulary that procedure, or a preliminary diet being highly punitive (the high is commonly used to analyse if it is being decided by solemn use made of imprisonment) but a criminal justice in the literature is procedure. -
[2020] HCJAC 18 HCA/XC000010/20 Lord Malcolm Lord Turnbull Lord Pentland OPINION of LORD MALCOLM
APPEAL COURT, HIGH COURT OF JUSTICIARY [2020] HCJAC 18 HCA/XC000010/20 Lord Malcolm Lord Turnbull Lord Pentland OPINION OF LORD MALCOLM in APPEAL UNDER SECTION 74 OF THE CRIMINAL PROCEDURE (SCOTLAND) ACT 1995 by SJ Appellant against HER MAJESTY’S ADVOCATE Respondent Appellant: S McCall, QC; John Pryde & Co for Levy & Macrae, Glasgow Respondent: A Edwards , QC, AD; Crown Agent 28 April 2020 [1] The preliminary hearing judge rejected paragraph 1(a) of the application made under section 275 of the Criminal Procedure (Scotland) Act 1995 on the view that evidence of earlier sexual behaviour between the complainer and the accused is of no relevance to the subject matter of the charge. Your Lordships would refuse the appeal essentially for this reason. There is support for the proposition in recent decisions: see LL v HMA 2018 JC 182; 2 RG v HMA [2019] HCJAC 18; Lee Thomson v HMA 13 December 2019 (unreported), referred to in Lord Turnbull’s opinion in the present case; and JW v HMA [2020] HCJ 11. [2] Before exploring this matter, while I am grateful to Lord Turnbull for setting out the circumstances of the present appeal, I wish to say a little more as to how the discussion in respect of paragraph 1(a) developed. Reliance was placed on police statements by the complainer, including that on the night in question she was unsure about having the appellant in her house, and that when he arrived she was nervous and shaky (statement of 14 January 2019). There had been no sexual behaviour between them at or after the Hogmanay party.