Journal of Money Laundering Control: Volume 2 Issue 3

Regina v Charlton, Cunningham, Kitchen and Wheeler: Court of Appeal, Criminal Division [1995]

Martyn Bridges, Paul Atkinson, Robert Rhodes, Rowan Bosworth‐Davies

The case involved four accountants, a barrister and 12 separate tax ‘avoidance’ schemes. The accountants and the barrister were charged on an indictment with 14 counts of cheating…

The Limits of the Law: An Analysis of the Interrelationship of the Criminal and Civil Law in the Control of Money Laundering

Barry A.K. Rider

In recent years the divide between areas of law, which have hitherto been perceived, in most systems of jurisprudence, as relatively and mutually distinct, has narrowed and in…

Where are we and where are we going in the offshore context: The Cayman Islands experience

Timothy Ridley

Supporting the international fight against drug trafficking and serious crime is hard to contest; it is like being in favour of family values. Likewise, therefore, the fight…

Prevention of Money Laundering: The Practical Day‐to‐Day Problems and Some Solutions

Doug Hopton

It has been a truism that there is no system that is completely foolproof and no control unbeatable, given the right resources. Then a few weeks ago the author read that the only…

Financial Crime: Prevention and Regulation in the Intangible Environment

Peter Johnstone

Each decade, the global financial services industry spanning Western and Eastern economies, appears to enter another period of transformation, not only in terms of new financial…

Austria: Money‐Laundering Prevention and Control

Andreas Rahmatian

In 1993, Austria embarked on comprehensive legislation to combat money laundering. The principal areas of legislation on the prohibition and the prevention of money laundering are:

United Kingdom: Current and Future Strategies for Tackling Money Laundering

Simon Willis

What is money laundering? Why should Finance Ministries and international financial institutions, such as the IMF and the development banks take it seriously? Why does it matter…