ABSTRACT
The duty to report crime has become a common concept. Once a point of relative historical novelty, the requirement that a person disclose knowledge or suspicion of certain forms of criminality has in recent decades spread to encapsulate ever-increasing categories of criminal conduct. Such measures serve to sever or weaken the link between criminals and their professional facilitators. In Scottish law, the modern growth of the concept has outpaced that seen elsewhere in the United Kingdom. No longer confined to treason, now crimes of terrorism and terrorist finance, money laundering and serious organised crime must be reported to the authorities. The parliaments have yet to legislate in explicit terms against facilitators of corruption. Nonetheless, a raft of existing measures is applicable to those who facilitate corruption. In particular, provisions which target serious organised crime and money laundering are sufficiently expansive to demand that professionals inform on those engaged in corporate bribery or in laundering the proceeds of corruption.
