BA (Hons), MA Oxon

Diploma in Investment Compliance

Emma specialises in asset forfeiture, fraud and financial regulatory work. She is currently appointed to the Attorney General’s unified prosecution B list (formerly on the C list 2002-2006).

REGULATORY

In 2008 Emma attained a Diploma in Investment Compliance from the Securities and Investments Institute. Through this she has a thorough knowledge of Financial Services Authority (FSA) regulation and the FSA Handbook, the provisions of the Financial Services and Markets Act 2000 (FSMA), Conduct of Business Rules, market abuse, Money Laundering Regulations, the Takeover and Mergers Code and related provisions under the Companies Act.

She undertook a six month secondment in 2008 at the Accountancy and Actuarial Discipline Board (part of the Financial Reporting Council) and worked exclusively on their investigation into Deloitte & Touche in respect of certain audit and non-audit services provided to MG Rover.

She has co-written published articles on regulatory matters including insider dealing and FSA action to combat boiler room fraud.  She has also assisted in drafting a chapter of a Handbook for Money Laundering Reporting Officers.

ASSET FORFEITURE

Restraint and Management Receivership

Emma is experienced in drafting restraint orders under both the Criminal Justice Act (CJA) and the Proceeds of Crime Act (POCA), including restraint proceedings in multi-handed MTIC cases. She has advised on related issues such as lifting the corporate veil, as well as the variation of orders to allow release of funds for legal expenses and to allow restrained companies to continue to trade. She has dealt with applications by third parties to vary restraint. She has advised on, and appeared in High Court Contempt proceedings where restraint orders have been breached. She has appeared in applications for appointment of Management Receivers as well as drafting management receivership orders and variations. She has also advised on policy in relation to Management Receivers.

Confiscation

She has acted in confiscation proceedings both under POCA, and under the old regime of the DTA/CJA. She was instructed in complex confiscation proceedings arising out of convictions in a MTIC fraud. The confiscation order made against the first defendant was the second largest ever obtained by Revenue & Customs. She is familiar with the arguments on calculation of benefit, apportionment and hidden assets.She has experience of related Ancillary Relief proceedings where spouses of defendants are claiming an interest in property subject to confiscation proceedings.

Enforcement

She has acted in enforcement proceedings in the Magistrates' Court. She has advised on the appointment of Enforcement Receivers under the CJA and POCA. She has experience of drafting Enforcement Receivership Orders and their attendant witness statements, including where the Confiscation Order to be enforced is in excess of £25 million and where there are multiple third parties.

Cash Forfeiture 

She has conducted nuerous contested cash detention and forfeiture hearings under the POCA, as well as under the DTA/CJA. She acts mainly for Revenue and Customs in these matters, but occasionally acts for/advises respondents. She has appeared in the Administrative Court and forfeiture appeals.

FRAUD

Emma has particular experience in MTIC (Missing Trader Intra Community) VAT fraud and spent a number of years working on a series of these trials. She also has experience of duty diversion fraud and money laundering cases.

She has wide experience of fraud-related disclosure and was involved in the MIHP (MTIC Information Handling Project), a national disclosure exercise undertaken in relation to all VAT frauds.  

She has been instructed by the SFO Mutual Legal Assistance department to assist with a number of cases, mainly involving overseas corruption. She has acted on behalf of BERR in relation to Insolvency Act offences. 

HEALTH AND SAFETY

Emma has experience of Health and Safety prosecutions, including those involving workplace fatalities.

MISCELLANEOUS

Emma has conducted a number of Legal Professional Privilege reviews, including attending searches as independent counsel. She is currently instructed by the SFO to conduct a large-scale LPP review.

She is experienced in cases involving issues of Public Interest Immunity. She has conducted numerous PII hearings and regularly advises on such matters. She has also conducted numerous drug importation cases.

Articles and Publications

Co-author of the following articles:

An Inside Job? published in the New Law Journal on 14^th March 2008

FSA Steams Up Over Boiler Rooms published in the New Law Journal on 8^th August 2008 

Assisted Wiliam Clegg QC in drafting a chapter (entitled "AML and the Courts") of a MLRO Handbook published online by Complinet.

Cases