ABSTRACT
On 31 January 2018, a new tool directed at the investigation of illicit wealth entered into force in England and Wales and Scotland. A recommendation of the United Nations Convention Against Corruption, to which the United Kingdom is a signatory, the offence would have exposed public officials who were unable to provide a satisfactory explanation of disproportionate wealth in their possession to criminal liability. Fundamentally, an unexplained wealth order (UWO) compels a person to explain the provenance of specific property to an enforcement agency within a time frame. Once a UWO is made, the onus shifts onto the respondent to demonstrate that their property is legitimate and produce information in support to the state. Parliament’s decision to include specific trust-related provisions in the legislation means that it can be expected that UWOs will be used to target property held within a trust at some point.
