The Serious Fraud Office (SFO) has charged Barclays for a second time over a U.S.$3bn loan the bank made to Qatar when Middle East investors bought shares in the bank to prop it up at the peak of the financial crisis.

The U.K. enforcement agency has extended its case so that Barclays Bank PLC, the lender’s operating company, now also faces a charge of providing “unlawful financial assistance” alongside Barclays’ holding company, Barclays PLC, which the SFO charged with the same offence last year.

Neil Hodge is a freelance business journalist and photographer based in Nottingham, United Kingdom. He writes on insurance and risk management, corporate governance, internal audit, compliance, and legal...