Following the judgment of the English High Court in Serious Fraud Office v Barclays Plc & Another1, prosecutors are aware that they now face a more onerous task when trying to establish corporate criminal liability. However, a recent clarification of the law on dishonesty may lead to prosecutors bringing more prosecutions against individuals for complex frauds.

https://info.dechert.com/10/14110/may-2020/clarification-of-test-for-dishonesty-in-english-criminal-law--impact-on-complex-fraud-cases(1).asp