The Supreme Court in Ivey v Genting Casinos [2018] 2 All ER 406 and the Court of Appeal in R v Barton & Booth [2020] EWCA Crim 575 found that the test for dishonesty in all criminal cases is the same as the test applied in civil cases, which is as follows:

1. What was the defendant’s actual state of knowledge or belief as to the facts?
2. Was the defendant’s conduct dishonest by the standards of ordinary decent people?

This was a departure from the test established by the Court of Appeal in R v Ghosh [1982] EWCA Crim 2 which was as follows:

1. Was the defendant’s conduct dishonest by standards of reasonable/honest people?
2. If so, did the defendant realise that their conduct was dishonest by those standards?

Dishonesty remains a test of a defendant’s state of mind, knowledge, and belief, to which the standards of ordinary people are then applied. All matters that led a defendant to act as they did, not just past facts, are relevant and should form part of the jury’s fact-finding exercise and can include the experience and intelligence of the defendant.

Where there is a suspicion of one of the above offences, investigators may seek a warrant to search premises for material relevant to their investigation. If the proper procedure has not been followed in obtaining or executing the warrant, there is scope to challenge the warrant with the effect that evidence seized under the warrant is inadmissible in criminal proceedings. If a person is arrested, investigators have the power to search a person or premises and seize evidence relating to the alleged offence.

Investigators may also seek to interview anyone suspected of involvement in the above offences either by invitation or on arrest. Suspects are entitled to legal advice if they are arrested or are requested to attend an interview under caution. They may instruct a lawyer of their choice who can attend their interview and advise on how to approach the interview.

If court proceedings arise, these may take between six months and a year to be heard in the Crown Court. The above offences attract a range of sentences and orders including fines, community orders, imprisonment, compensation and confiscation orders, director’s disqualification, and Serious Crime Prevent Orders (SCPO). In certain circumstances, civil recovery orders, civil settlements, or civil penalties may also be sought.