Money Laundering Law: Forfeiture, Confiscation, Civil Recovery, Criminal Laundering and Taxation of the Proceeds of Crime

Money Laundering Law: Forfeiture, Confiscation, Civil Recovery, Criminal Laundering and Taxation of the Proceeds of Crime

Volumn , Issue , 2003, Pages 1-282

  Alldridge, Peter ^a  

^a NONE

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EID: 85117015158     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Book

References (161)

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2. And see William C Gilmore, Dirty money: the evolution of money laundering countermeasures, 2nd edn (Strasbourg, Council of Europe Press, 1999) 27-48
3. See Sanjay Sharma, 'Dirty Money: How the UK Securities and Derivatives Markets are used to Launder Money' (2001) 4 Journal of Money Laundering Control 309.
4. J Walker, 'How Big is Global Money Laundering?' (2000) 3 Journal of Money Laundering Control 25
5. Sanjay Sharma, 'Dirty Money: How the UK Securities and Derivatives Markets are used to Launder Money' (2001) 4 Journal of Money Laundering Control 309 at 310-11.
6. Jeffrey Robinson, The Laundrymen (London, Pocket Books, 1995).
7. J Walker, 'How Big is Global Money Laundering?' (2000) 3 Journal of Money Laundering Control 25.
8. Petrus van Duyne, 'Money-laundering: Pavlov's Dog and beyond' (1998) 37 Howard Journal of Criminal Justice 359, 360
9. see also Petrus van Duyne and Hervy de Miranda, 'The Emperor's Clothes of Disclosure: Hot Money and Suspect Disclosures' (1999) 31 Crime, Law and Social Change 245.
10. section B
11. John Braithwaite, 'Following the Money Trail to what Destination? An Introduction to the Symposium' (1993) 44 Alabama Law Review 657 at 669.
12. William C Gilmore, Dirty money: the evolution of money laundering counter-measures, 2nd edn (Strasbourg, Council of Europe Pres, 1999).
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14. Stuart Hall et al, Policing the crisis: mugging, the state and law and order (Basingstoke, Macmillan, 1977).
15. And see Petrus van Duyne, 'Money-laundering: Pavlov's dog and beyond' (1998) 37 Howard Journal of Criminal Justice 359.
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22. Sir Thomas Bingham, Inquiry into the supervision of the Bank of Credit and Commerce International, HC 190 (London, HMSO, 1992) para 2.554.
23. Peter Quirk, Macroeconomic Implications of Money Laundering, IMF Working Paper 96/66 (Washington DC, International Monetary Fund, 1996) at 27-8.
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34. And see Arie Freiberg, 'Confiscating the literary Proceeds of Crime' [1992] Criminal Law Review 96.
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37. Michael Schecter, 'Note, Fear and Loathing and the Forfeiture Laws' (1990) 74 Cornell Law Review 1151 at 1154.
38. Leonard Levy, A License to Steal: The Forfeiture of Property (Chapel Hill, NC, University of North Carolina Press, 1996) 21 et seq.
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40. And see Sandra Guerra, 'Family Values? The Family as an Innocent Victim of Civil Drug Asset Forfeiture' (1996) 81 Cornell Law Review 343.
41. Sandford Kadish, 'Complicity, Cause and Blame: a Study in the Interpretation of Doctrine' (1985) 73 California Law Review 323.
42. Eg, Nils Jareborg, 'What kind of Criminal Law do we want?' (1995) 14 Scandinavian Studies in Criminology 17.
43. And see Leonard Levy, A License to Steal: The Forfeiture of Property (Chapel Hill, NC, University of North Carolina Press, 1996) 1-20.
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45. See Harry Smith, 'From Deodand to Dependency' (1967) 11 American Journal of History 389, cited in Hodgson Report, 15.
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47. John Bell and Sir George Engle, Cross on Statutory Interpretation, 2nd edn (London, Butterworths, 1987) 173 and 182.
48. And see Guy Stessens, Money Laundering: A New International Law Enforcement Model (Cambridge, Cambridge University Press, 2000) 126 et seq.
49. John Bell and Sir George Engle, Cross on Statutory Interpretation, 2nd edn (London, Butterworths, 1987) 173 and 182.
50. Dick Lee & Colin Pratt, Operation Julie-how the undercover police team smashed the world's greatest drugs ring (London, WH Allen, 1978).
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52. Andrew Ashworth, Serious Crime, Human Rights and Criminal Procedure (London, Sweet & Maxwell, 2002).
53. John Dunn (ed), Contemporary Crisis of the Nation-State (Oxford, Blackwell, 1995)
54. Jurgen Habermas, 'The European Nation-State. Its achievements and its Limitations' (1996) 9 Ratio Juris 125.
55. Neil MacCormick, Questioning Sovereignty: Law, State, and Nation in the European Commonwealth (Oxford, Oxford University Press, 1999).
56. Michael Levi, 'Terrorist Financing and Money Laundering: a new paradigm for Crime control?' (forthcoming).
57. And see David P Stewart, 'Internationalising the War on Drugs: the UN Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances' (1990) 18 Denver Journal of International Law and Policy 387.
58. William C Gilmore, Dirty money: the evolution of money laundering counter-measures, 2nd edn (Strasbourg, Council of Europe Press, 1999) at 50.
59. Jimmy Gurulé, 'The 1988 UN Convention against illicit traffic in narcotic drugs and psychotropic substances-a ten year perspective: is international cooperation merely illusory?' (1998) 22 Fordham International Law Journal 74.
60. William C Gilmore, Dirty money: the evolution of money laundering counter-measures, 2nd edn (Strasbourg, Council of Europe Press, 1999) 121-54.
61. Estella Baker, 'Taking European Criminal Law Seriously' [1998] Crim LR 361.
62. And see Ross Cranston, Principles of Banking Law (Oxford, Oxford University Press, 1997) 76.
63. And see Ayman Rizkalla, 'Money Laundering: The European Approach' (1998) 13 Tulane European and Civil Law Forum 111.
64. Guy Stessens, Money Laundering: A New International Law Enforcement Model (Cambridge, Cambridge University Press, 2000) 49-50.
65. And see Alexander Kern, 'The international anti-money-laundering regime: the role of the Financial Action Task Force' (2001) 4 Journal of Money Laundering Control 231-48.
66. William C Gilmore, Dirty money: the evolution of money laundering counter-measures, 2nd edn (Strasbourg, Council of Europe Press, 1999) 79-120.
67. Jackie Johnson, 'Blacklisting: initial reactions, responses and repercussions' (2001) 4 Journal of Money Laundering Control 211.
68. .
69. Basle Committee Publications, Customer Due Diligence for Banks (Consultative Document January 2001).
70. D Hodgson, Profits of Crime and their Recovery (London, Heinemann, 1984) (hereinafter 'Hodgson Report') 94.
71. Guy Stessens, Money Laundering: A New International Law Enforcement Model (Cambridge, Cambridge University Press, 2000) 63 et seq.
72. Ewan Bell, 'The ECHR and the Proceeds of Crime Legislation' [2000] Criminal Law Review 783 at 785.
73. see Alldridge, 'Smuggling, Confiscation and Forfeiture' (2002) 65 Modern Law Review 781.
74. Clingham (formerly C (a minor) v Royal Borough of Kensington and Chelsea [2002] UKHL 39.
75. Most notably in Leonard Levy, A License to Steal: The Forfeiture of Property (Chapel Hill, University of North Carolina Press, 1996).
76. See Paul Schiff Berman, 'An Anthropological Approach to Modern Forfeiture Law: The Symbolic Function of Legal Actions Against Objects' (1999) 11 Yale Journal Law and Humanities 1.
77. See also Hudson v United States (1997) 118 S Ct 488.
78. Erik Grant Luna, 'Fiction Trumps Innocence: The Bennis Court's Constitutional House of Cards' (1997) 49 Stanford Law Review 409.
79. Erik Grant Luna, 'Fiction Trumps Innocence: The Bennis Court's Constitutional House of Cards' (1997) 49 Stanford Law Review 409.
80. D Hodgson, Profits of Crime and their Recovery (London, Heinemann, 1984) (hereinafter 'Hodgson Report').
81. And see Guy Stessens, Money Laundering: A New International Law Enforcement Model (Cambridge, Cambridge University Press, 2000) 53-5.
82. Guy Stessens, Money Laundering; A New International Law Enforcement Model (Cambridge, Cambridge University Press, 2000) 53.
83. Alldridge, 'Smuggling, Confiscation and Forfeiture' (2002) 65 Modern Law Review 781.
84. And see IH Dennis, The Law of Evidence (London, Sweet & Maxwell, 2nd edn, 2002) 395 et seq.
85. Paul Roberts, 'Taking the Burden of Proof Seriously' [1995] Criminal Law Review 783
86. 'The Presumption of Innocence brought home? Kebilene deconstructed' (2002) 118 Law Quarterly Review 41.
87. see A Stein, 'The Refoundation of Evidence Law' (1996) IX Canadian Journal of Law and Jurisprudence 279.
88. United Nations, Commentary on the United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances 1988, (New York City, New York, United Nations, 1998) paras 3.54-3.55.
89. Celia Wells, Corporations and Criminal Responsibility, 2nd edn (Oxford, Oxford University Press, 2001).
90. Michael Levi, 'Following the Criminal and Terrorist Money Trails' in Petrus van Duyne and Klaus von Lampe (eds), Criminal finances and organizing crime in Europe (forthcoming)
91. Michael Levi, Best Practice Report No 3: Reversal of the Burden of Proof in Confiscation of the Proceeds of Crime (Strasbourg, Council of Europe, 2001).
92. Andrew Ashworth, 'Criminal Proceedings After the Human Rights Act: the First Year' [2001] Criminal Law Review 855.
93. Cabinet Office Performance and Innovation Unit, Recovering the Proceeds of Crime (London, Cabinet Office, 2000) (hereinafter 'PIU Report') para 11.10, box 11.2.
94. Andrew L-T Choo, Hearsay and Confrontation in Criminal Trials (Oxford, Clarendon Press, 1996)
95. Richard D Friedman, 'Thoughts from across the water on hearsay and confrontation' [1998] Criminal Law Review 697.
96. see IH Dennis, The Law of Evidence, 2nd edn (London, Sweet & Maxwell, 2002) 597 et seq.
97. Jack Blum et al, Financial Havens, Banking Secrecy and Money-Laundering, UNDCP technical series issue 8 (NYC, NY, UN, 1998) 68.
98. Peter Alldridge and Chrisje Brants, 'Introduction' in Alldridge and Brants (eds), Privacy, Autonomy and Criminal Law (Oxford, Hart, 2000) 1, 19.
99. Ewan Bell, 'The ECHR and the Proceeds of Crime Legislation' [2000] Criminal Law Review 783, 793.
100. Ben Emmerson and Andrew Ashworth, Human Rights and Criminal Justice (London, Sweet and Maxwell, 2001) 199 et seq.
101. Ben Emmerson and Andrew Ashworth, Human Rights and Criminal Justice (London, Sweet & Maxwell, 2001) 426.
102. Gerard E Lynch, 'RICO: The Crime of Being a Criminal' (1987) 87 Columbia Law Review 661.
103. Stephen Shute, 'Knowledge and Belief in the Criminal Law', in Stephen Shute and AP Simester (eds), Criminal Law Theory-Doctrines of the General Part (Oxford, Oxford University Press, 2002) 171
104. AP Simester and GR Sullivan, Criminal Law: Theory and Doctrine (Oxford, Hart, 2000) 136-8.
105. AP Simester and GR Sullivan, Criminal Law: Theory and Doctrine (Oxford, Hart, 2000) 135 et seq.
106. AP Simester and GR Sullivan, Criminal Law: Theory and Doctrine (Oxford, Hart, 2000) 138 et seq.
107. Andrew Ashworth, Principles of Criminal Law, 2nd edn (Oxford, Oxford University Press, 1999) 197.
108. Point 16
109. Julian Schutte, 'Tampere European Council Presidency Decisions' (1999) 70 Revue Internationale de Droit Pénal 1023 at 1034-5.
110. Phillip E Johnson, 'The Unnecessary Crime of Conspiracy' (1973) 61 California Law Review 1137
111. Paul Marcus, 'Criminal Conspiracy Law: Time to Turn Back from an Ever Expanding, Ever More Troubling Area' (1992) 1 William and Mary Bill of Rights Journal 1.
112. For comments, see Paul Roberts, 'Drug dealing and the presumption of innocence: The Human Rights Act (almost) bites' (2002) 6 International Journal of Evidence and Proof 2002 17.
113. Andrew Ashworth, Principles of Criminal Law, 3rd edn (Oxford, Oxford University Press, 1999) 199.
114. Andrew Ashworth, Principles of Criminal Law, 3rd edn (Oxford, Oxford University Press, 1999) 199-200.
115. Adrian Zuckerman, 'A case of secretive and opaque justice?' The Times, 8 February 2000.
116. Andrew Ashworth, 'Testing fidelity to legal values: official involvement and criminal justice' (2000) 63 Modern Law Review 633.
117. And compare Jonathan H Hecht, 'Airing the Dirty Laundry: The Application of the United States Sentencing Guidelines to White Collar Money Laundering Offense' (1999) 49 American University Law Review 289.
118. And see Alldridge, 'Dealing with Drug Dealing' in AP Simester and ATH Smith (eds), Harm and Culpability (Oxford, Oxford University Press, 1996) 239, 245.
119. Tony Blair, HC Debates 14 September 2001 cols 606 and 609.
120. See Paul Roberts, 'The presumption of innocence brought home? Kebilene deconstructed.' (2002) 118 Law Quarterly Review 41.
121. Paul Roberts, 'Drug dealing and the presumption of innocence: The Human Rights Act (almost) bites' (2002) 6 International Journal of Evidence and Proof 2002 17
122. And see Michael Levi, 'Following the Criminal and Terrorist Money trails' in Petrus van Duyne and Klaus von Lampe (eds), Criminal finances and organizing crime in Europe (forthcoming).
123. Anti-Terrorism, Crime and Security Act 2001 Schedule 1.
124. Mandelson', The Guardian (London) 26 September 2000.
125. Following R (McCann) v Crown Court at Manchester [2001] 1 WLR 1084.
126. Ben Emmerson and Andrew Ashworth, Human Rights and Criminal Justice (London, Sweet and Maxwell, 2001) 279 et seq.
127. Scott A Hauert, 'Comment: An Examination of the Nature, Scope, and Extent of Statutory Civil Forfeiture' (1994) 20 Dayton Law Review 159.
128. Eric Blumenson and Eva Nilsen, 'Policing for Profit: The Drug War's Hidden Economic Agenda' (1998) 65 University of Chicago Law Review 35 at 63.
129. Donald J Boudreaux and AC Pritchard, 'Civil Forfeiture and the War on Drugs: Lessons from Economics and History' (1996) 33 San Diego Law Review 79, 84.
130. And see Marc B Stahl, 'Criminal Law: Asset Forfeiture, Burdens Of Proof and The War On Drugs' (1992) 83 Journal of Criminal Law & Criminology 274.
131. Eric Blumenson and Eva Nilsen, 'Policing for Profit: The Drug War's Hidden Economic Agenda' (1998) 65 University of Chicago Law Review 35, 56.
132. And see also J Mitchell Miller and Lance H Selva, 'Drug Enforcement's Double-edged Sword' (1994) 11 Justice Quarterly 313.
133. See Fachtna Murphy and Barry Galvin, 'Targeting the financial wealth of criminals in Ireland: the law and practice' (1999) 9 Irish Criminal Law Journal 133
134. Eamonn J Walsh 'The enforcement of money laundering legislation' (1999) 9 Irish Criminal Law Journal 204
135. J Paul McCutcheon, 'Select bibliography on confiscation of criminal assets and money laundering' (1999) 9 Irish Criminal Law Journal 221
136. John Meade, 'The disguise of civility: civil forfeiture of the proceeds of crime and the presumption of innocence in Irish law' (2000) 1 Hibernian Law Journal 1.
137. See Graham Battersby, 'Acquiring title by theft,' (2002) 65 Modern Law Review 603.
138. D Hodgson, Profits of Crime and their Recovery (London, Heinemann, 1984) (hereinafter 'Hodgson Report') 97.
139. Ben Emmerson and Andrew Ashworth, Human Rights and Criminal Justice (London, Sweet and Maxwell, 2001) 279 et seq.
140. Ben Emmerson and Andrew Ashworth, Human Rights and Criminal Justice (London, Sweet and Maxwell, 2001) 152.
141. Ben Emmerson and Andrew Ashworth, Human Rights and Criminal Justice (London, Sweet & Maxwell, 2001) 185-87.
142. And see Ann Mumford and Peter Alldridge, 'Taxation as an Adjunct to the Criminal Justice System: the new Assets Recovery Agency Régime' [2002] British Tax Review (forthcoming).
143. And see Russell Baker, 'Taxation: Potential Destroyer of Crime' (1951) 29 Chicago-Kent Law Review 197.
144. And see Ann Mumford and Peter Alldridge, 'Taxation as an Adjunct to the Criminal Justice System: the new Assets Recovery Agency Régime' [2002] British Tax Review (forthcoming).
145. And see further Alldridge, 'Are Tax Evasion Offences Predicate Offences for Money Laundering?' (2001) 4 Journal of Money Laundering Control 350.
146. John Tiley, Revenue Law, 4th edn (Oxford, Hart, 2000) 110.
147. Ann Mumford, 'The new American Bill of Rights' [1997] British Tax Review 481.
148. Philip Baker, 'Taxation and the ECHR' [2000] British Tax Review 211.
149. Duncan E Alford, 'Anti-money laundering regulations: a burden on financial institutions' (1994) 19 North Carolina Journal of International Law and Commercial Regulation 437.
150. Sarah Welling, 'Smurfs, Money Laundering, and the Federal Criminal Law: The Crime of Structuring Transactions', (1989) 41 Florida Law Review 287
151. Sarah Welling, 'Structured transactions in money laundering: dealing with tax evaders, smurfs, and other enemies of the people', (1988) 15 American Journal of Criminal Law 83.
152. Rowan Bosworth-Davies, 'Living with the Law: A Survey of Money Laundering Reporting Officers and their attitudes towards the Money Laundering Regulations' (1997) 1 Journal of Money Laundering Control 245.
153. Ronald Nobel and Court Golumbic, 'A new anti-crime framework for the world: merging the objective and subjective models for fighting money laundering', 30 New York University Journal of International Law and Politics 79.
154. Eg Duncan Alford, 'Anti Money Laundering Regulations: A Burden on Financial Institutions' (1994) 19 North Carolina Journal of International Law and Commercial Regulation 437.
155. ALE Newbold, 'The Crime/Fraud Exception to Legal Professional Privilege' (1990) 53 Modern Law Review 472.
156. And see Leonard Levy, A License to Steal: The Forfeiture of Property (Chapel Hill, NC, University of North Carolina Press, 1996) 194 et seq.
157. William C. Gilmore, Dirty money: the evolution of money laundering counter-measures, 2nd edn (Strasbourg, Council of Europe Press, 1999) at 140 et seq.
158. And compare Peter W Schroth, 'Bank confidentiality and the war on money laundering in the United States' (1994) 42 American Journal of Comparative Law 369-91.