http://www.thelawyer.com/cgi-bin/item.cgi?id=112937&d=122&h=24&f=46
Andrew Durant and Dan Morrison
"Many fraud cases take too long to prosecute in a criminal court, forcing victims to take the civil route. Ministers are concerned, particularly because some of the most prominent fraud prosecutions have led to acquittals, and are planning to introduce new legislation (including, for the first time, a statutory definition of ?fraud?) to make it easier to convict because of the impression that fraudsters are laughing all the way to their Swiss banks."