Click the case name for better results:

Re National Crime Agency: Admn 12 Feb 2020

The NCA had applied for disclosure in the course of a money laundering investigation. It now appealed from a refusal to extend the order to bank accounts subject to account freezing orders made previously in course of frozen funds investigation by police. Consideration of the meaning and ambit of s.357(2) of the Proceeds of Crime … Continue reading Re National Crime Agency: Admn 12 Feb 2020

Sanam v National Crime Agency: CA 2 Dec 2015

‘This appeal concerns the competing rights of (1) the National Crime Agency (‘the NCA’) to obtain a civil recovery order (‘a CRO’) under Part 5 of the Proceeds of Crime Act 2002 (‘POCA’) in respect of property derived from unlawful conduct and (2) a wholly innocent former wife of the criminal, who would be left … Continue reading Sanam v National Crime Agency: CA 2 Dec 2015

Pepper v Serious Organised Crime Agency: FTTTx 11 Oct 2013

FTTTX INCOME TAX – preliminary issues – assumption of revenue functions by SOCA – civil recovery proceedings under Proceeds of Crime Act 2002 – compromise agreement – whether compromise extended to tax liabilities – whether assessments otherwise invalid by reason of abuse of process [2013] UKFTT 654 (TC) Bailii England and Wales Income Tax Updated: … Continue reading Pepper v Serious Organised Crime Agency: FTTTx 11 Oct 2013

Serious Organised Crime Agency v Perry and Others: Admn 30 Jul 2009

The respondents sought to have set aside a world wide asset freezing and associated orders obtained by SOCA against them. They said that the Court had no jurisdiction over them, and that the Agency was guilty of wilful non-disclosure. They first respondent had been convicted in Israel of offences of dishonesty. Foskett J [2009] EWHC … Continue reading Serious Organised Crime Agency v Perry and Others: Admn 30 Jul 2009

Gale and Another v Serious Organised Crime Agency: SC 26 Oct 2011

Civil recovery orders had been made against the applicant. He had been accused and acquitted of drug trafficking allegations in Europe, but the judge had been persuaded that he had no proper explanation for the accumulation of his wealth, and had rejected his evidence as unreliable. Held: The defendant’s appeal failed. The making of an … Continue reading Gale and Another v Serious Organised Crime Agency: SC 26 Oct 2011

Perry and Others v Serious Organised Crime Agency: SC 25 Jul 2012

The first appellant had been convicted of substantial frauds in Israel. He appealed against world wide asset freezing (PFO) and disclosure (DO) orders made against him. Neither the appellant, nor his offences were connected with the UK. A bank account within the UK had been disclosed. Held: The appeals succeeded (Judge and Clarke dissenting). The … Continue reading Perry and Others v Serious Organised Crime Agency: SC 25 Jul 2012

Lynch v National Crime Agency: FTTTx 9 Dec 2014

FTTTx INCOME TAX – Proceeds of Crime Act 2002 – whether qualifying condition met for NCA to carry out general Revenue functions in relation to Appellant – yes – discovery assessments under s 29 TMA 1970 – whether the conditions for such assessments met – yes – whether within time limits – yes – on … Continue reading Lynch v National Crime Agency: FTTTx 9 Dec 2014

Police and Crime Commissioner for Leicestershire, Regina (on The Application of) v Hallam Land Management Ltd and Others: Admn 27 May 2014

The claimant challenged a planning permission for a substantial development, and in particular the terms of the associated section 106 agreement. The claimant was concerened that the terms might allow a sufficient development to required additional resources from the claimant without making a sufficiently unconditional commitment for financial support. Held: The request for judicial review … Continue reading Police and Crime Commissioner for Leicestershire, Regina (on The Application of) v Hallam Land Management Ltd and Others: Admn 27 May 2014

Fenech v Serious Organised Crime Agency: FTTTx 10 Oct 2013

FTTTx INCOME TAX AND NICs – tax assessments and penalty assessments – whether SOCA had reasonable grounds to suspect income accruing to appellant due to criminal conduct so that s. 317(1)(a) Proceeds of Crime Act 2002 applied giving it jurisdiction – yes – whether tax assessments for 2004/05 and 2005/06 raised timeously – yes – … Continue reading Fenech v Serious Organised Crime Agency: FTTTx 10 Oct 2013

H M Customs and Excise and Another v MCA and Another; A v A; Re MCA: CA 22 Jul 2002

The husband and wife divorced and a property adjustment order applied for. The husband had been convicted and a drugs proceeds order made under the 1994 Act. The order had not been satisfied, and the receiver applied for money from the matrimonial property. Held: The two Acts gave no indication that either was to take … Continue reading H M Customs and Excise and Another v MCA and Another; A v A; Re MCA: CA 22 Jul 2002

UMBS Online, Regina (on the Application Of) v Serious Organised Crime Agency: CA 21 Mar 2007

Application for leave to appeal against refusal of leave to bring judicial review of a decision of the respondent agency. Leave to appeal was granted, but the matter was returned to the administrative court for review. Ward LJ, Sedley LJ, Hooper LJ [2007] EWCA Civ 375, [2008] 1 All ER 465 Bailii Proceeds of Crime … Continue reading UMBS Online, Regina (on the Application Of) v Serious Organised Crime Agency: CA 21 Mar 2007

Serious Organised Crime Agency v Szepietowski and Others: ChD 15 Oct 2010

The court was asked whether, as second mortgagee on the defendant’s properties, the claimant agency had the equitable power of marshalling of prior charges. The first chargee had charges over two properties, and sold the first, satisfying it debt, but leaving the Agency with no effective return. The bank’s same debts had also been secured … Continue reading Serious Organised Crime Agency v Szepietowski and Others: ChD 15 Oct 2010

Sekhon, etc v Regina: CACD 16 Dec 2002

The defendants appealed against confiscation orders on the basis that in various ways, the Crown had failed to comply with procedural requirements. Held: The courts must remember the importance of such procedures in the fight against crime, and must not allow procedural or technical failures to defeat that purpose. Courts should rather look to see … Continue reading Sekhon, etc v Regina: CACD 16 Dec 2002

Acts

1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts

Harvey, Regina v: SC 16 Dec 2015

Police had discovered quantities of stolen goods at the appellant’s business premises. He was convicted of receiving stolen goods, and confiscation order made. He now appealed from the inclusion in that order of sums of VAT which had already been accounted for to HMRC. Held: (Hughes and Toulson JJSC dissenting) The defendant’s appeal succeeded. Including … Continue reading Harvey, Regina v: SC 16 Dec 2015

The Serious Fraud Office v Saleh: QBD 21 Jul 2015

Application by the Respondent to discharge a property freezing order. Held: Where a Canadian court had ordered the restoration of shares to their owner in consequence of the abandonment of forfeiture proceedings by the Canadian prosecuting authority, the appropriate prosecuting authority here was not thereby prevented from commencing proceedings against the proceeds of sale of … Continue reading The Serious Fraud Office v Saleh: QBD 21 Jul 2015

McCool and Another, Regina v: CANI 22 May 2015

Renewed applications for leave to appeal by two applicants who were convicted, following pleas of guilty, of offences of false accounting. They challenged the use of the Commencement order for the 2002 Act as it applied to offences coming into force after the partial commission of continuing unlawful benefits claims. Morgan LCJ, Coghlin LJ and … Continue reading McCool and Another, Regina v: CANI 22 May 2015

Hussain v Regina (London Borough of Brent): CACD 18 Nov 2014

The defendant appealed against a confiscation order of aproximately andpound;500,000. He had been convicted of failure to comply with an enforcement notice in respect of the use of a property as two plannig units. The amount confiscated was calculated as the estimated gross income from the property over five years. Held: The appeal failed. Sir … Continue reading Hussain v Regina (London Borough of Brent): CACD 18 Nov 2014

Kakkad, Regina v: CACD 17 Mar 2015

Appeal against a confiscation order. The defendant argued that once a court had made a forfeiture order, it had no continuing jurisdiction under the 2002 Act Pitchford LJ, Cooke, Lang JJ [2015] EWCA Crim 385, [2015] Crim LR 642, [2015] WLR(D) 130 Bailii, WLRD Proceeds of Crime Act 2002 10 England and Wales Criminal Sentencing … Continue reading Kakkad, Regina v: CACD 17 Mar 2015