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Special subjects

Special subjects

This section contains topics which merit discussion but do not fall readily in the other main topics listed on the left. Topics covered: Bribery Act; Business records

Bribery Act 2010
The purpose of the Bribery Act 2010 (“the Act”) was to reform the criminal law of bribery to provide for a new consolidated scheme of bribery offences to cover bribery both in the United Kingdom and abroad.

The Act replaced the old legislation with two general offences. The first covers the offering, promising or giving of an advantage (broadly, offences of bribing another person). The second deals with the requesting, agreeing to receive or accepting of an advantage (broadly, offences of being bribed).

The Act also creates a discrete offence of bribery of a foreign public official and a new offence where a commercial organisation fails to prevent bribery. A notable feature of the Act is its extra-territorial jurisdiction to prosecute bribery committed abroad by persons ordinarily resident in the UK as well as UK nationals and UK corporate bodies.

In order to be able to defend itself from a charge of failure to prevent bribery, it is important for organisations to have in place procedures to prevent persons associated with them from bribing.

More information Bribery Act.

Business records
Business, accounting and tax records which must be maintained by businesses and charities

There are specific and sometimes overlapping legal requirements to maintain business and accounting records which affect unincorporated businesses, companies and limited liability partnerships and other entities in the areas of general administration, tax and VAT, health and safety, as well as in specific activities such as food law production and many other areas

These requirements focus on different aspects and often impose different minimum periods during which records must be preserved.

More information Business records

[Page updated: 07/01/2013]

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Bribery Act

Business records