The Scottish Government has become so alarmed about shell firms being used as fronts for everything from cyber-scams to the wholesale looting of banks – usually limited partnerships or SLPs advertised as “zero-tax offshore companies” across eastern Europe –that the Sunday Herald can reveal that last week Finance Secretary Derek Mackay wrote to his UK […]

Bribery Act 2010 – FIRST SETTLEMENT OF THE CRIMINAL OFFENCE OF FAILURE TO PREVENT BRIBERY Introduction and key facts The Scottish Crown Office and Procurator Fiscal Service announced on 25 September 2015 the first disposal of an offence under section 7 of the Bribery Act 2010. Section 7 was a new offence introduced under the […]