Sanctions Evasion Reference

Herbert Smith Freehills Moscow: six payments while closing the office

A law firm's Moscow office paid six designated Russian banks £3,932,392.10 while closing its office after the 2022 invasion, then received a 50 per cent penalty reduction for its own group's disclosure to OFSI.

period

2022–2025

outcome

Civil penalty

parties

Herbert Smith Freehills CIS LLP; Herbert Smith Freehills LLP

programmes

Russian Federation

reviewed

2026-09-14

Penalties imposed

AuthorityDate AmountNote
OFSI 2024-11-11 £465,000 50% reduction for prompt and detailed disclosure; base penalty would have been £930,000. Ministerial review on 14 February 2025 upheld the decision and amount in full.

A law firm that advises clients on financial sanctions compliance breached financial sanctions itself, while winding down the office that would otherwise have advised on exactly this. It is one of the few published penalties against a professional-services firm rather than a bank, and the six breaches are unusually mundane — which is what makes the case useful.

What the six payments actually were

None of the six payments was a deliberate attempt to route funds to a sanctioned bank. An audit fee created a £39.71 overdraft that senior finance staff cleared by paying the designated bank holding the overdrawn account. Three payments went to a life-insurance provider that turned out to be wholly owned by a designated bank, after staff investigated its sanctioned status and concluded, wrongly, that it was clear. One employee’s final redundancy payment went to a personal account at a designated bank because the payment was not screened. The sixth concerned arrangements made as the office itself closed.

The disclosure that halved the penalty

Herbert Smith Freehills London reported the first breach — the audit-fee payment — to OFSI the day after it happened, then ran its own internal investigation and reported five further breaches five weeks later. OFSI’s guidance rewards exactly this pattern: prompt notification of what is known, followed by a voluntary investigation that surfaces more. The 50 per cent reduction it produced here — from £930,000 to £465,000 — is among the largest disclosure discounts OFSI has published a reason for.

Why this belongs among the enablers cases

The breaches happened inside a firm whose Moscow staff had local authority to approve payments without sign-off from London, during the exact weeks that firm was disengaging from Russia because of the war. A firm can be leaving a sanctioned jurisdiction in good faith and still make payments into it through processes — payroll, insurance, closing-down costs — that were never built with sanctions screening in mind. The advisory literature on professional enablers usually concerns firms that facilitate a client’s evasion; this case shows the same failure mode occurring in a firm’s own back office.

Techniques this case demonstrates

Programmes and jurisdictions in this case

  • Russia sanctions — Measures imposed from 2014 and greatly expanded from 2022, combining designations, sectoral restrictions, export controls and a price cap on seaborne oil.

Enforcement documents and sources

  1. Imposition of Monetary Penalty – Herbert Smith Freehills CIS LLP (HSF Moscow). HM Treasury, Office of Financial Sanctions Implementation, 2024. Public penalty notice, 11 November 2024.
  2. Financial sanctions enforcement: decisions and monetary penalties imposed. HM Treasury, Office of Financial Sanctions Implementation, 2026.
  3. Financial sanctions enforcement and monetary penalties guidance. HM Treasury, Office of Financial Sanctions Implementation, 2024. Section 146 of the Policing and Crime Act 2017 as amended.
  4. Policing and Crime Act 2017, section 146. UK Parliament (legislation.gov.uk), 2017.

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