Angharad Hughes

This Practice Note deals with the law relating to attempting to commit a criminal offence under the Criminal Attempts Act 1981. It details that an act must be more than merely preparatory and there must be an intention to commit an offence. It details what is meant by recklessness and what criminal offences cannot be the subject of an attempt. The position regarding attempting the impossible, jurisdiction and sentencing are also addressed in this Practice Note.

This Practice Note explains common themes in a criminal investigation by the Pensions Regulator (TPR), such as the duty to self-report breaches of pensions law (whistleblowing), the TPR’s powers to collect evidence, and internal investigations.

This Practice Note deals with the law relating to conspiracy, which means that at least two people have agreed to commit a crime under the Criminal Law Act 1977. It covers what is meant by statutory conspiracy, what is meant by ‘the agreement’, ‘the course of conduct to be pursued’, ‘if carried out in accordance with their intentions’ and ‘necessarily amount to or involve the commission of an offence’. It then deals with evidential considerations, including the rule that acts and statements of one party to a common purpose may be evidence against the other and the position where there is the acquittal of one of the co-accused. Finally, it covers jurisdictional considerations and sentencing.

This Practice Note explains the law relating to encouraging and assisting criminality under sections 44 to 46 of the Serious Crime Act 2007 (SCA 2007), types of inchoate offences. Encouraging an offence and assisting an offence replaced the common law offence of incitement, or inciting an offence. The Practice Note deals with intentionally encouraging or assisting an offence, encouraging or assisting an offence with the belief that it will be committed, and encouraging or assisting offences, believing one or more will be committed. It also deals with the statutory defence of acting reasonably.

This Practice Note summarises the criminal offences for which The Pensions Regulator (TPR) is the primary enforcement authority including offences created under the Pensions Schemes Act 2021 (PSA 2021). It considers the key offences TPR will prosecute and for each of these offences explains the elements of offences, key definitions, any available statutory defences, mode of trial and sentencing. It also offers practical insight into issues such as the selection of charges.

The Practice Note examines in detail the powers of the Pension Regulator (TPR) to conduct investigations into criminal offences, and to overlap and coordinate with other regulators. It examines TPR’s investigation and enforcement powers and practical issues to consider. It describes the main objectives of TPR to provide context to the powers to take regulatory and enforcement action, action against avoidance and to gather information. It explains how the Pensions Schemes Act 2021 (PSA 2021) has extended these powers including creating offences to punish wilful and reckless behaviour and by giving TPR the power to impose fixed and escalating civil penalties (as alternatives to criminal sanctions) for non-compliance.