International Fraud and Asset Tracing 2026

UK Trends and Developments Contributed by: Phillip D’Costa, Richard Marshall, Sophie Newman and Harriet Campbell, Penningtons Manches Cooper LLP

Sophie Newman is a leading fraud and asset recovery specialist at Penningtons Manches Cooper, recognised for her strategic, decisive approach to complex, high-value disputes. She acts for corporates,

Harriet Campbell is a highly respected senior knowledge lawyer at Penningtons Manches Cooper, known for her deep technical command of global fraud and asset tracing. She plays a central role in shaping the

financial institutions, insolvency practitioners and high net worth individuals in cases involving cross- border fraud, emergency injunctions, and the tracing and recovery of misappropriated assets. Known for her sharp analytical instincts and relentless pursuit of results, Sophie excels in co-ordinating multi- jurisdictional strategies and securing rapid, effective remedies. Her clients value her clarity, tenacity and tactical insight, making her a trusted adviser in fast-moving, high-stakes fraud scenarios.

firm’s strategic approach to complex, multi- jurisdictional disputes, drawing on extensive experience across civil fraud, injunctions, enforcement, and cross-border recovery tools. Harriet is recognised for her ability to distil fast- moving legal developments into clear, practical guidance that strengthens case strategy and supports clients facing sophisticated wrongdoing. Her analytical precision, rigorous understanding of procedural tactics, and contribution to thought leadership make her a key figure in the firm’s market-leading fraud and asset tracing practice.

Penningtons Manches Cooper LLP 125 Wood Street London EC2V 7AW United Kingdom

Tel: +44 (0)20 7457 3000 Fax: +44 (0)20 7457 3240 Email: Phillip.dcosta@penningtonslaw.com Web: www.penningtonslaw.com

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