The Agency asked to have set aside four orders allowing the defendant to have excluded from his assets subject to an interim receiving order to allow payment of his legal expenses. Held: There was no rule that assets once excluded from an order must remain so excluded. The section allowed but did not require an … Continue reading Serious Organised Crime Agency v Szepietowski and Others (No 2): ChD 1 Jul 2009
Several of the defendants applied for assets to be excluded from an interim receiving order in order to enable them to meet legal expenses. Judges: Henderson J Citations: [2009] EWHC 344 (Ch), [2010] 1 WLR 1316, [2010] Bus LR 689 Links: Bailii Statutes: Proceeds of Crime Act 2000 Jurisdiction: England and Wales Citing: See Also … Continue reading Serious Organised Crime Agency v Szepietowski and others: ChD 27 Feb 2009
Judges: Lord Justice Toulson, Mr Justice Jack and Judge Michael Mettyear Citations: [2008] EWCA Crim 1740 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2), Proceeds of Crime Act 2002 79 Jurisdiction: England and Wales Cited by: Appeal from – Islam, Regina v HL 10-Jun-2009 The defendant appealed against a confiscation order saying that … Continue reading Islam, Regina v: CACD 31 Jul 2008
The bank had reported to the respondent its suspicions about funds it held for the claimant. The accounts were frozen, and the customer now sought a judicial review of the refusal of the Agency to reconsider its decision. Held: The review was granted. The Agency had to acknowledge the great effect on commercial activities of … Continue reading UMBS Online Ltd, Regina (on the Application Of) v Serious Organised Crime Agency and Another: CA 2 May 2007
Citations: [2006] NIQB 50 Links: Bailii Statutes: Proceeds of Crime Act 2002 Northern Ireland, Criminal Sentencing Updated: 07 July 2022; Ref: scu.243186
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
Having been convicted of theft, a confiscation order had been made against which the appellant appealed. The Court of Appeal certified a question of whether confiscation provisions under the 1988 Act were in breach of the defendant’s human rights. Are applications for confiscation orders criminal proceedings under the Convention, and if so do the assumptions … Continue reading Regina v Rezvi: HL 24 Jan 2002
Application by the Defendant in these proceedings, to set aside the property freezing order, on the grounds that the ARA has no good arguable claim to the Property; that the order was obtained by the Claimant in breach of her duty to make full and frank disclosure to the Judge; and that the proceedings are … Continue reading Assets Recovery Agency v Kean: Admn 31 Jan 2007
The first defendant’s bankers had heard of his conviction for fraud in Israel and had notified his and associated bank accounts to SOCA. He now appealed against ex parte world wide asset freezing (PFO) and disclosure orders (DO) made againt him. The PFO appellants sought an order varying the property freezing order so as, inter … Continue reading Serious Organised Crime Agency v Perry: Admn 28 Jun 2010
Judges: Lady Wise Citations: [2017] ScotCS CSOH – 114 Links: Bailii Statutes: Proceeds of Crime Act 2002 128 Jurisdiction: Scotland Criminal Practice Updated: 29 March 2022; Ref: scu.593567
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
Application for recovery orders. Sir Raymond Jack [2013] EWHC 627 (QB) Bailii Proceeds of Crime Act 2002 England and Wales Criminal Sentencing Updated: 31 December 2021; Ref: scu.471941
Applications were made in relation to payment of legal fees in proceeds of crime recovery proceedings Globe J [2013] EWHC 1480 (QB) Bailii Proceeds of Crime Act 2002 England and Wales Criminal Practice Updated: 31 December 2021; Ref: scu.510164
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
Appeal by case stated against forfeiture order. Griffith William HHJ [2012] EWHC 2737 (QB), [2013] 1 WLR 1433, [2013] Lloyd’s Rep FC 228 Bailii Proceeds of Crime Act 2002 298 England and Wales Criminal Sentencing Updated: 31 December 2021; Ref: scu.519782
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
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
Challenge to civil recovery order Lord Justice Mummery, Lord Justice Richards, And, Lord Justice Leveson [2013] EWCA Civ 518 Bailii Proceeds of Crime Act 2002 England and Wales Criminal Sentencing Updated: 31 December 2021; Ref: scu.509313
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
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
Appeal from property freezing order. Llloyd, Moore-Bick, McFarlane LJJ [2013] EWCA Civ 970, [2013] WLR(D) 327, [2013] CP Rep 47, [2013] 1 WLR 3800, [2014] 1 All ER 206, [2013] Lloyd’s Rep FC 513 Bailii, WLRD Proceeds of Crime Act 2002 243 England and Wales Criminal Sentencing Updated: 18 November 2021; Ref: scu.514249
The police had refused to returns items seized from Mr Owens on the basis that to do so would indirectly encourage and assist him in suspected criminal activity. CCTV footage had been removed from him to attempt identify an arsonist of a house.The claimant, a British National Party member had been the subject of the … Continue reading Merseyside Police v Owens: Admn 31 May 2012
The defendant appealed against an order regarding the remuneration of a receiver appointed to administer a restraint order placed on the assets of the defendant under the 1988 Act on the basis of an allegation that the defendant had been involved in . .
Claim by the National Crime Agency brought under s. 243 of the Proceeds of Crime Act 2002 (‘POCA’). Under Part 5 of POCA, s. 266, the NCA is enabled to recover property which is, or represents, property obtained through unlawful conduct. The NCA . .
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Nelson had been found possessing a stolen digger worth andpound;14,000. It was returned to the owner. He was to receive andpound;1,000 for supplying documents for it. Pathak used monet stolen from his employers to purchase property, but had repaid the money stolen. The property was ordered to be confiscated. Paulet as an immigrant had worked … Continue reading Crown Prosecution Service (Durham) v Nelson; CPS v Pathak; CPS v Paulet: CACD 28 Jul 2009
Appeal by the Crown under section 31 of the 2002 Act, in relation to orders in proceedings under the Act. Those proceedings related to the assessment of benefit and consequential orders to be made as a result in relation to four defendants. Judges: Latham VP CACD LJ, Forbes, Simon JJ Citations: [2006] EWCA Crim 2061, … Continue reading Jones, Regina v: CACD 10 Jul 2006
Citations: [2019] EWCA Crim 351 Links: Bailii Statutes: Proceeds of Crime Act 2002 31(1) Jurisdiction: England and Wales Criminal Sentencing Updated: 28 May 2022; Ref: scu.634334
The prosecutor appealed against a refusal by the judge to make confiscation orders. The defendants had benefitted from their conduct but had dissipated it all, and were found by the Crown to have no assets. The judge found this to be an exceptional circumstance. Held: The judge had erred, and should have made the order. … Continue reading Regina v Jones and Others (Confiscation Orders): CACD 10 Jul 2006
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(From High Court of Justiciary (Scotland)) The defendant had been convicted of drug trafficking. He complained that the following confiscation order had infringed his human rights being based an assumption of guilt and which was incompatible with his article 6 rights. The first question was whether he remained a person ‘charged with a criminal offence’. … Continue reading Her Majesty’s Advocate and Another v Mcintosh: PC 5 Feb 2001
The claimants sought to have set aside search and seizure warrants obtained to further enquiries into suspected breaches of EU sanctions against ZANU-PF of Zimbabwe. They alleged non-disclosure and misrepresentation. Held: A decision to claim on public interest grounds to withhold information placed before a magistrate to obtain a warrant should be taken by a … Continue reading Golfrate Property Management Ltd and Another, Regina (on The Application of) v The Crown Court At Southwark and Another: Admn 25 Mar 2014
Appeal against sentence presents a challenge which is restricted to the term of imprisonment imposed in default of payment of a confiscation order made under the Proceeds of Crime Act 2002. Citations: [2006] EWCA Crim 2806 Links: Bailii Jurisdiction: England and Wales Criminal Sentencing Updated: 04 December 2022; Ref: scu.331128
Judges: Lord Justice Gross Mrs Justice Lang DBE And Mr Justice Phillips Citations: [2018] EWCA Crim 3017 Links: Bailii Statutes: Proceeds of Crime Act 2002 329(1) Jurisdiction: England and Wales Criminal Sentencing Updated: 10 November 2022; Ref: scu.682131
The defendant was convicted of burglary. He had a previous conviction, within the statutory assumption period of six years, for handling. Both the property stolen in the burglary and the property handled had been recovered intact and restored, undamaged, to the true owners. The defendant had obtained no other benefit from the offences. These two … Continue reading Wilkes, Regina v: CACD 7 Mar 2003
Judges: Lord Justice Stuart-Smith Mrs Justice May DBE The Recorder of London (His Honour Judge Lucraft QC) (Sitting as a Judge of the Court of Appeal Criminal Division) Citations: [2022] EWCA Crim 1243, [2022] WLR(D) 377 Links: Bailii, WLRD Statutes: Proceeds of Crime Act 2002 22 Jurisdiction: England and Wales Criminal Sentencing Updated: 06 October … Continue reading Wood, Rex v: CACD 20 Sep 2022
The Court heard an interim application to decide whether an appeal to the Supreme Court existed under the 2002 Act. A restraint order had been made as to the appellants assets. Held: The statutory provisions substituting the Supreme Court for the House of Lords had omitted to deal with the 2005 Order appeal provisions. Leave … Continue reading Stanford International Bank Ltd v Director of The Serious Fraud Office: SC 15 Feb 2012
The CPS was asked to provide information about its civil recovery functions under the Proceeds of Crime Act 2002. It refused, citing the exemption at section 35(1)(a) of the Freedom of Information Act 2000. The Commissioner concluded that whilst section 35(1)(a) was engaged by the information, the public interest did not support withholding the information … Continue reading Crown Prosecution Service (Decision Notice): ICO 28 Jun 2010
The court was asked whether a breach of an order under section 41 of the 2002 Act was a civil or a criminal contempt of court. The defendant had fled to the US to avoid complying with restraint orders on being investigated for financial fraud. He had been found guilty of contempt after fleeing. Held: … Continue reading OB v The Director of The Serious Fraud Office: CACD 1 Feb 2012
This appeal raises issues as to what must be proved before a magistrates’ court can make an order for forfeiture of cash pursuant to section 298(2)(b) of the Proceeds of Crime Act 2002. Citations: [2019] EWHC 3316 (Admin) Links: Bailii Jurisdiction: England and Wales Magistrates, Criminal Practice Updated: 25 September 2022; Ref: scu.645827
The court considered the circumstances under which it might exercise its jurisdiction to prevent an abuse of process in confiscation proceedings. The circumstances where a confiscation might be oppressive are: ‘where demonstrably (i) the defendant’s crimes are limited to offences causing loss to one or more identifiable loser(s), (ii) his benefit is limited to those … Continue reading Morgan v Regina; Bygrave v Regina: CACD 20 Jun 2008
The claimant challenged a decision authorising detention of a sum of cash, saying that the application had been made out of time. Judges: Pill LJ, Supperstone J Citations: [2011] EWHC 705 (Admin) Links: Bailii Statutes: Proceeds of Crime Act 2002 295(2) Jurisdiction: England and Wales Criminal Sentencing Updated: 04 September 2022; Ref: scu.431265
Citations: [2011] EWCA Crim 146, [2011] 1 Cr App Rep 37, [2011] Lloyd’s Rep FC 316 Links: Bailii Statutes: Proceeds of Crime Act 2002 328 Jurisdiction: England and Wales Criminal Sentencing Updated: 01 September 2022; Ref: scu.428636
The defendants appealed against confiscation orders made after a finding that they had been involved (separately) in the smuggling of tobacco, suggesting a conflict between the 1992 Regulations and the Directive. Held: The appeals variously failed and succeeded according to their facts. A person obtains a pecuniary advantage by evading duty or VAT even though … Continue reading White and Others v Regina: CACD 5 May 2010
The court considered the effect of the decision in Clarke, and concluded that if the court is not permitted to make a confiscation order together with an order for conditional discharge, it may then become necessary to impose a different, more punitive sentence, rather than the order for conditional discharge, because without the order for … Continue reading Wilkinson, Regina v: CACD 11 Dec 2009
Challenged to committal to prison for breach of order under the 2006 Act. Judges: Burnett LJ, Hickinbottom J Citations: [2015] EWHC 3476 (Admin) Links: Bailii Statutes: Proceeds of Crime Act 2002 Jurisdiction: England and Wales Criminal Sentencing Updated: 28 July 2022; Ref: scu.557131
The defendant appealed against a confiscation order saying that it should not have been set at values which reflected the black market value of the drugs he had imported. Held: The appeal failed. The court could take account of the illegal market value of drugs when setting the amount of a confiscation order. (Lord Walker … Continue reading Islam, Regina v: HL 10 Jun 2009
The defendants faced charges under the two Acts. They raised as a preliminary issue whether it is necessary for the Crown to prove that the property being converted was in fact the proceeds, in the case of the 1994 Act, of drug trafficking and, in the case of the 1988 Act, of crime. The Crown … Continue reading Regina v Montila and Others: HL 25 Nov 2004
All three claimants challenged the issue of a disclosure order and Gayle Horne challenged the issue of search warrants issued under Part 8 of the 2002 Act. The search warrants were issued under s.352 POCA and the disclosure order under s.357 POCA, pursuant to orders of His Honour Judge Forrester at the Central Criminal Court … Continue reading Horne and Others, Regina (on The Application of) v The Central Criminal Court: Admn 22 May 2012
Authorities in South Africa sought assistance in recovering what they said were assets acquired in England and Scotland with the proceeds of crime in South Africa, and in particular a restraint order, an assets declaration and other investigative assistance. The Court of Appeal had restricted the ambit of the order to exclude Scotland. Held: The … Continue reading King v Director of the Serious Fraud Office: HL 18 Mar 2009
Use of restraint orders Citations: [2007] EWCA Crim 3128 Links: Bailii Statutes: Proceeds of Crime Act 2002 Jurisdiction: England and Wales Criminal Practice Updated: 18 July 2022; Ref: scu.262967
The defendant challenged the making of civil orders for recovery of what were alleged to be the proceeds of crime. They complained that no specific offence had been made out. The court was asked, as a preliminary issue: ‘Whether a claim for civil recovery can be determined on the basis of conduct in relation to … Continue reading Director of Assets Recovery Agency and Others, Regina (on the Application of) v Green and others: Admn 16 Dec 2005
Citations: [2005] NIQB 67 Links: Bailii Statutes: Proceeds of Crime Act 2002 Jurisdiction: Northern Ireland Criminal Sentencing Updated: 14 July 2022; Ref: scu.231297
SCIT PROCEEDS OF CRIME – General Revenue function – Assessment to tax by Director – Whether Special Commissioners have the power to allow appeal on basis that qualifying conditions for exercise of Director’s Revenue functions are not satisfied – Yes – Whether article 6 ECHR applies to Director’s tax assessment – No – Whether retrospective … Continue reading Khan v Assets Recovery Agency: SCIT 23 Feb 2006
The defendant had been convicted of offences in which he had operated to purchase companies and use false debentures to evade corporation tax. Compensation had been sought under the 1988 Act. It was argued that the confiscation order should be quashed because the defendant had not benefitted as alleged. Held: The appeals failed. The court … Continue reading Regina v Stannard: CACD 1 Nov 2005
The court conisdered the effects of the provisions of the 2002 Act to be to ‘force a party in NatWest’s position to report its suspicions to the relevant authorities and not to move suspect funds or property either for seven working days or, if a notice of refusal is sent by the relevant authority, for … Continue reading Squirrell Ltd v National Westminster Bank Plc: ChD 22 Apr 2005
The defendant had successfully appealed a confiscation order which had been made without jurisdiction, but now claimed that that exempted those assets from later civil proceedings to recover the criminal proceeds. Held: The failure of the previous criminal confiscation proceedings did not prevent the later making of civil recovery orders. The exceptions allowed under section … Continue reading Singh v Director of the Assets Recovery Agency: CA 17 May 2005
The defendants had had confiscation orders made against them. They had appealed on the basis that the orders were made more than six months after sentence. The prosecutor now appealed saying that the fact that the order were not timely did not invalidate them. Held: The appeal was allowed. The confiscation orders made by the … Continue reading Regina v Soneji and Bullen: HL 21 Jul 2005
Restraint and Disclosure orders had been made on without notice applications at the request of South Africa. The applicant appealed a refusal of their discharge. Held: Such orders did not apply to the applicant’s assets in Scotland. The orders were quashed and new orders substituted restricting their ambit to England and Wales. Judges: Lord Justice … Continue reading King v The Serious Fraud Office: CACD 18 Mar 2008
The fact that the elderly victim of the robbery of which the defendant had been convicted had failed to pick out Mr Edwards when she was shown two volumes of photographs of possible burglars which included his photograph was not disclosed to the defence. One of the police witnesses said that no fingerprints were found … Continue reading Edwards v The United Kingdom: ECHR 16 Dec 1992
Application was made for an interim receiving order pending resolution of criminal proceedings. Collins J said: ‘the approach of the Director must be to let criminal proceedings take precedence, as it were, and only act if such proceedings are either not being taken or for any reason may have failed, if notwithstanding their failure or … Continue reading Assets Recovery Agency, Regina (on the Application Of) v He and Another: Admn 7 Dec 2004
Appeals from sentences for VAT fraud. Judges: Gross LJ, Popplewell J, Griffith-Jones HHJ Citations: [2017] EWCA Crim 308, [2018] WLR(D) 78 Links: Bailii, WLRD Statutes: Proceeds of Crime Act 2002 Jurisdiction: England and Wales Criminal Sentencing Updated: 05 April 2022; Ref: scu.605319
The parties had applied to be married. S was a European citizen, and the intended groom was an overstayer from Pakistan. They were refused a licence, and taken into custody, and now appealed against refusal of a licence. Held: The appeal succeeded. It was for the Home Office to prove what it asserted: ‘One of … Continue reading Sadovska and Another v Secretary of State for The Home Department: SC 26 Jul 2017
Application to quash a confiscation order made under section 6 of the 2002 Act after the prosecution and the defence had agreed, and presented to the judge, figures for the ‘value of the benefit’ and the ‘available amount’, which he approved. The appeal was argued on the basis that the approach adopted by the prosecution … Continue reading Morfitt, Regina v: CACD 25 May 2017
The claimant had served an asset freezing order on the bank in respect of one of its customers. The bank paid out on a cheque inadvertently as to the order. The Commissioners claimed against the bank in negligence. The bank denied any duty of care. Held: The bank’s appeal succeeded. The bank owed a duty … Continue reading HM Customs and Excise v Barclays Bank Plc: HL 21 Jun 2006
Judges: Richards LJ, Openshaw J, Stephens QC J Citations: [2008] 2 Cr App Rep 15, [2008] 1 WLR 2113, [2008] Lloyd’s Rep FC 206, [2008] 2 Cr App R (S) 80, [2008] 3 All ER 315, [2008] WLR 2113, [2008] Crim LR 650, 200606278-B5, [2008] EWCA Crim 239 Links: Bailii Statutes: Proceeds of Crime Act … Continue reading CPS Nottinghamshire v Rose: CACD 21 Feb 2008
The applicants had had their requests for asylum refused. They complained that if they were removed from the UK, their article 3 rights would be infringed. If they were returned to Pakistan or Vietnam they would be persecuted for their religious faiths. Held: A distinction was to be made between domestic cases involving actions within … Continue reading Regina v Special Adjudicator ex parte Ullah; Regina v Secretary of State for the Home Department: HL 17 Jun 2004
Davis LJ, Lang DBE, Patterson DBE JJ [2015] EWCA Crim 1731, [2016] 1 WLR 1400, [2016] 1 Cr App R (S) 41, [2016] Lloyd’s Rep FC 21, [2016] Crim LR 12, [2016] Crim LR 127 Bailii Proceeds of Crime Act 2002 England and Wales Criminal Sentencing Updated: 05 January 2022; Ref: scu.554245
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
23178/13 – Communicated Case, [2015] ECHR 168 Bailii European Convention on Human Rights, Proceeds of Crime Act 2002 Human Rights, Criminal Sentencing Updated: 28 December 2021; Ref: scu.542941
[2021] EWHC 3155 (Admin) Bailii Proceeds of Crime Act 2002 England and Wales Criminal Sentencing Updated: 24 December 2021; Ref: scu.670065
Belfast – ‘The twenty eight charges against this defendant, Wu Pu Paul Mo, are each of converting criminal property contrary to Section 327(1)(c) of the Proceeds of Crime Act 2002. The particulars of each offence allege that he converted criminal property by purchasing bankers drafts from monies held in one of five accounts in his … Continue reading MO, Regina v: CCNI 17 Oct 2013
A criminal restraint order had been made against the defendant. He was alleged to have breached the order. The court considered whether the Crown Court had power to consider this as a complaint of contempt. Bean J [2008] EWCA Crim 1901, [2009] 1 WLR 1179 Bailii Proceeds of Crime Act 2002 England and Wales Crime, … Continue reading M, Regina v: CACD 14 Aug 2008
The defendants, scrap metal merchants, appealed against convictions for attemption to deal in stolen metals. The court was asked as to the mental element required for criminal attempt under section 1 of the 1981. The context here was an accusation of concealing, disguising or converting criminal property contrary to s.327(l) of the 2002 Act, under … Continue reading Pace and Another v Regina: CACD 18 Feb 2014
appeal against a confiscation order under section 6 of the Proceeds of Crime Act 2002 Mr Justice Lewis [2014] EWCA Crim 1312 Bailii England and Wales Criminal Sentencing Updated: 22 November 2021; Ref: scu.533799
The claimant’s husband had been made subject to a criminal confiscation order in the sum of pounds 5.5 million. She now sought to appeal an action against life policies in which she claimed a 50% interest. Held: Despite the finding that she had some awareness of her husband’s activities, the claimant was entitled to keep … Continue reading Gibson v Revenue and Customs Prosecution Office: CA 12 Jun 2008
Davis LJ, Edis J, Judge Patrick Field QC [2018] EWCA Crim 682, [2018] Crim LR 586, [2018] Lloyd’s Rep FC 334, [2018] WLR(D) 201, [2018] 2 Cr App R (S) 27, [2018] 1 WLR 5060 Bailii, WLRD Proceeds of Crime Act 2002 77 78 England and Wales Criminal Sentencing Updated: 12 November 2021; Ref: scu.624020
The appellants challenged decisions of the VAT and Duties Tribunal after seizure of their goods, and in particular whether the cases had been criminal or civil cases and following Roth, whether the respondent’s policy had been lawful and proportionate. Held: The present procedure does not involve the criminal courts and the absence of any criminal … Continue reading Gora and others v Commissioners of Customs and Excise and others: CA 11 Apr 2003
Each defendant challenged the way he had been treated on revocation of his parole licence, saying he should have been given the opportunity to make oral representations. Held: The prisoners’ appeals were allowed. Lord Bingham stated: ‘While an oral hearing is most obviously necessary to achieve a just decision in a case where facts are … Continue reading Regina v Parole Board ex parte Smith, Regina v Parole Board ex parte West (Conjoined Appeals): HL 27 Jan 2005
SCS Outer House – (i) The petitioners are the enforcement authority for Scotland for the purposes of part 5 of the Proceeds of Crime Act 2002. They sought, and were granted, a disclosure order in terms of section 391 of that Act, averring that certain property of which the respondent has knowledge was the subject … Continue reading In The Petition Scottish Ministers for A Disclosure Order In Respect of AM: SCS 19 Aug 2014
The defendants appealed against confiscation orders made on conviction for dealing with goods with intent to defraud the CandE of payable duty namely in bringing in excess numbers of cigarettes. Held: The appeal succeeded. In many cases the Customs and Excise had prosecuted on a basis which was invalidated by the alteration of the 1992 … Continue reading Regina v Khan; Regina v Lockett: CACD 12 Mar 2009
Money laundering suspicion to be explained The customer sought to sue his bank for failing to meet his cheque. The bank sought to rely on the 2002 Act, having reported suspicious activity on freezing the account. He now appealed against summary judgment given for the bank which had refused to explain why it had made … Continue reading Shah and Another v HSBC Private Bank (UK) Ltd: CA 4 Feb 2010
Rejection of Submission of No Case to Answer The defendant had faced a charge of affray. The court having rejected his submission of having no case to answer, he had made an exculpatory statement from the dock. He appealed against his conviction. Held: Lord Lane LCJ said: ‘How then should the judge approach a submission … Continue reading Regina v Galbraith: CCA 1981
The applicant suffered mutiple sclerosis and considered that she might wish to go abroad to end her life. She asked the court to make more clear the guidance provided by the Director as to whether her partner might be prosecuted under section 2(1) if he accompanied her to Switzerland. She said that the failure to … Continue reading Purdy, Regina (on the Application of) v Director of Public Prosecutions and Another: QBD 29 Oct 2008
Extension oh Human Rights Beyond Borders The appellants complained that the system set up by the respondent where Home Office officers were placed in Prague airport to pre-vet applicants for asylum from Romania were dsicriminatory in that substantially more gypsies were refused entry than others, and that it was contrary to the obligations of the … Continue reading Regina v Immigration Officer at Prague Airport and another, ex parte European Roma Rights Centre and others: HL 9 Dec 2004
The defendant had been convicted of involvement in a substantial VAT fraud, and made subject to a confiscation order. He was made subject to a confiscation order in respect of the amounts lost to the fraud where he was involved, but argued that the court had made each of 16 defendants liable for the full … Continue reading May, Regina v: HL 14 May 2008
The claimants faced criminal charges involving allegations of fraud and corruption. They now challenged by judicial review a search and seizure warrant saying that it was unlawful. A restraint order had been made against them and they had complied with it and co-operated with the investigation, and they said that the strict conditions for an … Continue reading Mills and Another, Regina (on The Application of) v Sussex Police and Another: Admn 25 Jul 2014
The defendant appealed against confiscation orders made under the 2002 Act. He had bought a flat with a substantial deposit from his own resources, and the balance from a lender. That lender was repaid after he took a replacement loan. He was later convicted of having misled the first lender in his application. The judge … Continue reading Waya, Regina v: SC 14 Nov 2012
The RCPO appealed against refusal of permission to continue their application for a confiscation order. The defendant had been convicted of conspiracy to supply class A drugs, but said that the application was now out of time. Held: The appeal failed. Where a confiscation order application was to be made outside the two year time … Continue reading Regina v Iqbal; Revenue and Customs Prosecution Office (RCPO) v Iqbal: CACD 3 Feb 2010
The bank had declined to act upon a customer’s instructions, reporting its suspicions of criminal activity to the police. Permission was given to proceed but only after a delay. The claimant customer sought its costs. Held: The customer’s appeal failed. Parliament had laid down a proper procedure and the bank had followed it: ‘if a … Continue reading K Ltd v National Westminster Bank Plc and others: CA 19 Jul 2006
The defendants had been convicted of offences of failing to comply with planning enforcement notices (and fined andpound;10.00), and subsequently made subject to criminal confiscation orders. The orders had been made in respect of the gross income receipts of the business, limited to andpound;760,000. The defendants said that the activities had been otherwise lawful and … Continue reading Basso and Another v Regina: CACD 19 May 2010
Costs of Wrongly Appointed Receiver ‘The contest in this case is about who should bear the costs and expenses of a receiver appointed under an order which ought not to have been made. The appellant, who is a former partner in a well known firm of accountants, was appointed to act as management receiver of … Continue reading Barnes (As Former Court Appointed Receiver) v The Eastenders Group and Another: SC 8 May 2014
The defendant appealed against a confiscation order, alleging abuse of process by the prosecution. He had transferred land from the company just before it went into liquidation, and admitted the offence under the 1986 Act. He complained that the liquidator having recovered the land the further confiscation action was an abuse. Held: The transfer had … Continue reading Berr, Regina (on the Prosecution of) v Lowe: CACD 17 Feb 2009
Application to cary restraint order. Behrens J [2012] EW Misc 17 (CrownC) Bailii Proceeds of Crime Act 2002 Criminal Sentencing Updated: 31 October 2021; Ref: scu.510056
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The appellants complained that the recovery order made against them in part under the transitional provisions were unlawful. They had claimed benefits as single people but were married to each other and for a house not occupied. The difficulty was . .
The appellant challenged a confiscation order made on his conviction of VAT fraud. It was argued that one could not be made unless a proper notice had been given, and none of the offences occurred before 1995. On the assumption that section 1 of the . .
Whether fresh evidence from forensic consultant psychiatrists should be admitted; and if so, whether the fresh evidence shows that the appellant, was not fit to plead when a confiscation order was made pursuant to the provisions of the Proceeds of . .
