Tom Stocker

This Practice Note looks at the territorial application for the prosecution of offences under the Bribery Act 2010 (BA 2010) in Scotland and explains how such jurisdictional issues are dealt with within the UK, particularly where cross-border issues arise. It covers the jurisdictional problems under BA 2010 created as a result of the provisions governing the prosecution of conduct committed outside of England and Wales (eg Scotland) as well as the requirements of the Memorandum of Understanding (MOU) between the Crown Office and Procurator Fiscal Service (COPFS) and the Serious Fraud Office (SFO) for the investigation of bribery offences in Scotland.

This Practice Note looks at the reporting duties incumbent on businesses and persons in Scotland and examines in particular the specific requirements set out in the Criminal Justice and Licensing (Scotland) Act 2010 (CJL(S)A 2010). It covers the predicate offences, giving rise to the duty to report, and the consequences of failing to report under the CJL(S)A 2010 as well as issues of privilege and the reasonable excuse defence.

This Practice Note looks at self-reporting bribery offences in Scotland, including the guidance issued by the Crown Office and Procurator Fiscal Service (COPFS) on their approach to such self-reporting, the requirements for making a self-report and the procedure adopted once a self-report has been made.