Journal of Financial Crime: Volume 11 Issue 1

Reflections on Roskill

Monty Raphael

Recounts how the Frauds Trials Committee, under the chairmanship of Lord Roskill, was established almost 20 years ago to deal with perceived defects in investigation, prosecution…

Fraud after Roskill: a view from the Serious Fraud Office

Rosalind Wright

Describes the 1985 Roskill Committee Report on Fraud Trials as a success: of its 112 recommendations only two were not implemented. Explains why Roskill is nevertheless often…

Juror competence in serious frauds since Roskill: a research‐based assessment

T. M. Honess, M. Levi, E. A. Charman

Reviews the frequent doubts expressed about the ability of jurors to cope with the demands on them in fraud cases. Refers to the Roskill and Auld Reports and to the Criminal…

The tribunal for serious fraud ‐ the continental European experience

Barbara Huber

Outlines the extent and nature of white‐collar crime in Germany, and examines the attitudes towards sanctions against this type of offence in the work of the special tribunals in…

The Roskill Fraud Commission revisited: an assessment

Michael Levi

Assesses the arguments for and against the establishment of an Economic Crime (or Fraud) Commission and relates these to the Roskill Committee Report’s recommendation for an…

Combating financial crime: regulatory versus crime control approaches

Hazel Croall

Identifies the key concepts in evaluating the relative merits of regulation and crime control: regulation emphasises persuasion and cooperation rather than policing, prosecution…

Whither or wither the European Union Savings Tax Directive? A case study in the political economy of taxation

George Peter Gilligan

Describes the European Union Savings Tax Directive (EUSTD), the latest initiative in a series since the issue of global taxation within the EU emerged in 1996. Traces the EUSTD’s…

The USA PATRIOT Act: statutory analysis and regulatory implementation

Carol R. Van Cleef

Analyses specific sections of the 2001 Act as they concern powers over financial services. Includes Section 311: Special Measures Involving Foreign Jurisdictions, Financial…