A look at the offence of ‘tipping off’ and whether the Court of Appeal has missed an opportunity to offer wider guidance on this subject

In the recent case of C v S, the Court of Appeal offered guidance to the financial community on how to meet a specific problem arising from statutory provisions to prevent money laundering. Considered here are the circumstances in which the Court of Appeal felt it necessary to offer that guidance, whether the guidelines are likely to achieve the objective sought and whether an opportunity has been missed to issue guidance on other aspects of the money‐laundering legislation.