Her Majesty’s Attorney General v. Manning
The Defendant was charged in the Royal Court of Jersey with 39 charges comprising fraudulent conversion, larceny, money laundering and intermeddling with moveable estate without a grant of probate. The offences were alleged to have been committed by the Defendant whilst operating his business as a sole-trader solicitor.
We were instructed by the Defendant’s Counsel to produce an expert forensic report, and undertook a range of Agreed Upon Procedures to address each of the charges. Our analysis of the transactions identified that the transactions that were the subject of the indictment could be determined, depending on the methodology that the court may apply, to have been used for the benefit of the defendant’s clients.
We were able to review the transactions and derive a methodology which was able to give reasonable doubt regarding the indictments made against the defendant. The report was helpful in persuading the Prosecutor not to proceed with 17 of the 39 charges and ultimately persuaded the Court to reduce the custodial sentence sought by the Prosecutor.