Regina v Allen (Brian Roger): CACD 13 Oct 1999
The legislation encompassed the failure to pay tax as a benefit accrued through criminal activity, and therefore a court could order forfeiture of the proceeds of the crime, even though the wrong-doer might remain liable for the unpaid taxes in civil law. The possibility of such double liability was not relevant to the criminal proceedings. … Continue reading Regina v Allen (Brian Roger): CACD 13 Oct 1999