The defendant appealed a confiscation order, claiming that the section, when it required two or more offences, required the offences to be separate offences. In this case a conviction for producing a false document which was used in on of the other offences was too closely involved. Held: It was not necessary for the offences … Continue reading Regina v Smith: CACD 5 Nov 2002
The defendants had created limited companies for the sole purpose of making fraudulent reclaims of VAT. They appealed confiscation orders which attributed to each of them the whole sum received by the companies, rather than a proportionate part. Held: When looking at what property was owned by a defendant when considering a confiscation order and … Continue reading Regina v May; Regina v Bravard; Regina v Stapleton: CACD 28 Jan 2005
The defendant had taken obscene images within the UK, then exported them to the US where they were sold to subscribers, including subscribers within the UK. He appealed a confiscation order. Held: It was not necessary that the money be derived directly from criminal activity in the UK. A power of confiscation would arise in … Continue reading Regina v McKinnon: CACD 19 Jan 2004
The appellants argued that the court had misdirected itself in law when concluding that neither appellant had satisfied him that the amount that might be realised at the time he made the confiscation orders was less than the agreed amount of benefit, a sum of pounds 3,668,990. The appeal raises the issue as to the … Continue reading Mcintosh and Another v Regina: CACD 22 Jun 2011
The defendant had pleaded guilty to offences of obtaining property by deception, The judge discussed the issue of the obtaining of benefit saying: ‘The fact that he may not have personally received all or some of the money in relation to any of those offences is immaterial for the initial purpose of determining the total … Continue reading Regina v Rees: 19 Jul 1990
The defendants appealed against confiscation orders each for more than andpound;92 million said to have been derived from a substantial fraud. Held: The appeals succeeded. Sums which had been paid into banks as the result of a purported sale of goods by a buffer company in the course of a carousel fraud generating false claims … Continue reading Ahmad and Another v Regina: CACD 2 Mar 2012
The defendant had been made subject to a criminal restraint order so as to preserve his assets pending the outcome of criminal proceedings. He complained that the order affected property which was not his. Held: Such an order could cover property which he had obtained for the benefit of somebody else. What was required was … Continue reading J v Crown Prosecution Service: CA 24 Jun 2005
The defendant was convicted of an offence to which section 15 of the Theft Act did not apply. It involved a deception of the auditors of BCCI in concealing a number of substantial loans made to a group of companies run by the defendant. Buxton J had considered that Rees was confined to its own … Continue reading Abbas Kassimali Gokal v Serious Fraud Office: CA 16 Mar 2001
The defendant challenged admission of written statements saying that he would only be able to controvert the written statements if he gave evidence, and it was submitted that that would infringe his right to silence. Held: There was no reason to think that Article 6 rights would be infringed if sections 23 and 26 were … Continue reading Regina v Gokal, Abas Kassimali: CACD 1997
The appellant appealed against the refusal to discharge a restraint order under the 1988 Act. The sum found to have been obtained in the later trial vastly exceeded the sum the defendant said had ever come within his control or benefit. Held: Though some criticisms of the Court of Appeal decision were valid, the appeal … Continue reading Crown Prosecution Service v Jennings: HL 14 May 2008
