Search Results for: Proceeds of Crime Act 2002 6

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National Crime Agency and Another v Odewale and Another: Admn 22 Jun 2020

Claim brought by the National Crime Agency (the ‘NCA’) for a civil recovery order under Chapter 2 of Part 5 of the POCA in relation to certain assets (the ‘Disputed Assets’) held by the First and Second Defendant. Judges: The Hon. Mrs Justice McGowan DBE Citations: [2020] EWHC 1609 (Admin) Links: Bailii Statutes: Proceeds of … Continue reading National Crime Agency and Another v Odewale and Another: Admn 22 Jun 2020

Qema, Regina v: Admn 2 Nov 2006

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

P v P (Ancillary Relief: Proceeds of Crime): FD 8 Oct 2003

The parties sought guidance from the court on the circumstances which arose in ancillary relief proceedings where a legal representative came to believe that one party might be holding the proceeds of crime. In the course of ancillary relief proceedings, the parties legal representatives concluded that some part of the matrimonial assets might represent the … Continue reading P v P (Ancillary Relief: Proceeds of Crime): FD 8 Oct 2003

Drummond v Regina: CACD 7 Mar 2002

The appellant had been convicted of causing death by careless driving with excess alcohol. He said that he had taken alcohol after stopping driving but before being tested. He challenged the weight of the burden of proof ascribed by the statute. The judge had directed the jury that he faced a persuasive burden of establishing … Continue reading Drummond v Regina: CACD 7 Mar 2002

National Crime Agency v Khan and Others: QBD 20 Jan 2017

Claim by the National Crime Agency under Part 5 of the Proceeds of Crime Act 2002 for the recovery of property and bank accounts owned by various Defendants alleged to be property obtained through unlawful conduct. Citations: [2017] EWHC 27 (QB) Links: Bailii Jurisdiction: England and Wales Criminal Practice, Police Updated: 19 November 2022; Ref: … Continue reading National Crime Agency v Khan and Others: QBD 20 Jan 2017

The National Crime Agency v Robb: ChD 23 Dec 2014

Proceedings for the civil recovery of the proceeds of unlawful conduct Judges: The Chancellor (Sir Terence Etherton) Citations: [2014] EWHC 4384 (Ch), [2015] 1 Ch 520, [2015] Lloyd’s Rep FC 161, [2015] WLR(D) 1, [2015] 3 WLR 23 Links: Bailii Statutes: Proceeds of Crime Act 2002 Jurisdiction: England and Wales Police Updated: 17 November 2022; … Continue reading The National Crime Agency v Robb: ChD 23 Dec 2014

Young, Regina v: CACD 16 Mar 2018

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

Cook and Another v Serious Organised Crime Agency: Admn 27 Jul 2010

The claimants sought review of a decision of the Serious Organised Crime Agency to seize documents which have been the subject of the unlawful execution of a search warrant, purporting to act for this record seizure under section 19 of the Police and Criminal Evidence Act 1984. SOCA, with identical powers to those of the … Continue reading Cook and Another v Serious Organised Crime Agency: Admn 27 Jul 2010

Mahmood and Another, Regina v: CACD 26 Aug 2005

Citations: [2005] EWCA Crim 2168 Links: Bailii Statutes: Proceeds of Crime Act 2002 Jurisdiction: England and Wales Cited by: Cited – Berr, Regina (on the Prosecution of) v Lowe CACD 17-Feb-2009 The defendant appealed against a confiscation order, alleging abuse of process by the prosecution. He had transferred land from the company just before it … Continue reading Mahmood and Another, Regina v: CACD 26 Aug 2005

The Serious Organised Crime Agency v Robb: QBD 30 Mar 2012

The Agency sought an order against a bank account saying it represented the proceeds of crime. Third parties said that having lost sums due to unlawful activities by the defendant, they also had a claim against it. Judges: MacKay J Citations: [2012] EWHC 803 (QB) Links: Bailii Statutes: Proceeds of Crime Act 2002 266 243 … Continue reading The Serious Organised Crime Agency v Robb: QBD 30 Mar 2012

Re Stanford International Bank Ltd: Misc 16 Jan 2012

Reasons for order releasing funds from sums subject to restraint order. Judges: Gloster J DBE Citations: [2012] EW Misc 1 (CCrimC) Links: Bailii Statutes: Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 Cited by: See Also – Stanford International Bank Ltd v Director of The Serious Fraud Office SC 15-Feb-2012 The Court … Continue reading Re Stanford International Bank Ltd: Misc 16 Jan 2012

Szepietowski v The Serious Organised Crime Agency: CA 21 Jul 2011

The claimant owned properties subject to charges in favour of a bank. The Agency alleged that the properties represented the proceeds of crime. The agency had settled its claim by taking a second charge over one property. When that was sold, only sufficient funds were available to discharge the bank’s first charge, and the Agency … Continue reading Szepietowski v The Serious Organised Crime Agency: CA 21 Jul 2011

Perry and Others v Serious Organised Crime Agency: CA 18 May 2011

The court was asked ‘Does a court in England and Wales have the power under Part 5 of the Proceeds of Crime Act 2002 to make a recovery order in favour of the trustee for civil recovery in respect of recoverable property outside this jurisdiction, whether moveable or immoveable?’Hooper LJ justifified the extraterritorial effect, saying … Continue reading Perry and Others v Serious Organised Crime Agency: CA 18 May 2011

Crown Prosecution Service v Neish: CACD 6 May 2010

The defendant faced confiscation proceedings. The judge gave instructions to the listing office to give a later date for the hearing. The defendant said that the delay took the case out of the court’s jurisdiction to make an order. Held: The judge’s act was in itself a valid postponment so as to extend the time … Continue reading Crown Prosecution Service v Neish: CACD 6 May 2010

Regina v Donohoe: CACD 28 Jul 2006

The defendant appealed against the making of a confiscation order, saying that the court had erred in the procedure for forfeiting drugs. Held: The appeal failed. The section contained an express prohibition against making both a forfeiture and a confiscation order. However the object of the act should not be frustrated by the erroneous imposition … Continue reading Regina v Donohoe: CACD 28 Jul 2006

Serious Organised Crime Agency v Perry and Others: CA 29 Jul 2010

The court heard appeals against disclosure orders made under the 2002 Act. The appellants argued that neither the offence, nor the assets nor the appellants themselves were within the jurisdiction. Citations: [2010] EWCA Civ 907, [2010] 1 WLR 542, [2010] CP Rep 43, [2010] Lloyds Rep FC 606 Links: Bailii Statutes: Proceeds of Crime Act … Continue reading Serious Organised Crime Agency v Perry and Others: CA 29 Jul 2010

Gale and Others v Serious Organised Crime Agency: CA 7 Jul 2010

The appellants challenged an order made against them under the 2002 Act where Mr Gale had been prosecuted abroad, but not convicted on drug trafficking allegations. The Agency said that no satisfactory explanation had been given of the considerable assets accumulated, and the Court rejected the appellants’ evidence as unreliable. Held: The appeal failed. Judges: … Continue reading Gale and Others v Serious Organised Crime Agency: CA 7 Jul 2010

Serious Organised Crime Agency v Gale and Others: QBD 12 May 2009

Mr Gale had been prosecuted twice in foreign courts on allegations of drug trafficking. Each prosecution had failed. The Agency nevertheless sought an order under the 2002 Act alleging that his property was the fruit of criminal activity. Held: The order was granted. The court rejected Mr Gale’s case that he was ‘a genuine businessman … Continue reading Serious Organised Crime Agency v Gale and Others: QBD 12 May 2009

Shah and Another v HSBC Private Bank (UK) Ltd: QBD 16 May 2012

The Claimants claimed damages in a sum in excess of US$300,000,000 arising out of delays by the Defendant, their bankers, in executing four transfers from the Claimants’ account during the period September 2006 to March 2007 and the Defendant’s failure to explain the reasons for such delays. Judges: Supperstone J Citations: [2012] EWHC 1283 (QB), … Continue reading Shah and Another v HSBC Private Bank (UK) Ltd: QBD 16 May 2012

Szepietowski v The National Crime Agency: SC 23 Oct 2013

S owned several propertie in charge to the bank, but the Agency said that each had been acquired with the proceeds of criminal activity. The parties had settled the claim by the grant of a second charge in favour of the Agency. However when that property was sold, the bank’s first charge (securing money also … Continue reading Szepietowski v The National Crime Agency: SC 23 Oct 2013

Serious Organised Crime Agency v Szepietowski and Others (No 2): ChD 1 Jul 2009

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

Serious Organised Crime Agency v Szepietowski and others: ChD 27 Feb 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

Szepietowski v Assets Recovery Agency: Admn 28 Nov 2006

The first respondent applied for the freezing and receiving orders in relation to two properties and chattels obtained by the first respondent under the 2002 Act to be discharged on the footing that the Agency Director has not shown that she has a good arguable case that the property is, or includes, recoverable property as … Continue reading Szepietowski v Assets Recovery Agency: Admn 28 Nov 2006

Director of the Assets Recovery Agency v Szepietowski and others: Admn 29 Sep 2006

The respondent had objected that the appointment of an interim receiver had been based upon information obtained in the course of investigations undertaken in connection with different proceedings and allegations. Held: The enforcement agency was not prevented from using such information in this way, and was entitled to a declaration accordingly. Judges: Mr Justice Silber … Continue reading Director of the Assets Recovery Agency v Szepietowski and others: Admn 29 Sep 2006

Durojaiye, Regina (on The Application of) v Crown Court At Croydon: Admn 6 Jul 2022

This is an application for judicial review of a search and seizure warrant granted under the Proceeds of Crime Act 2002 on the grounds that there was material non-disclosure by the police in applying for the warrant. Judges: Lord Justice Bean Mr Justice Sweeting Citations: [2022] EWHC 1736 (Admin) Links: Bailii Jurisdiction: England and Wales … Continue reading Durojaiye, Regina (on The Application of) v Crown Court At Croydon: Admn 6 Jul 2022

Wilkinson, Regina (on the Application of) v Director of Public Prosecutions: Admn 22 Jun 2006

The defendant sought judicial review of the decision to charge him under the Act for being in possession of a stolen motor-cycle. He said he had been over-charged. Held: Unlike a conviction for handling stolen goods, the offence under the 2002 Act did not require the defendant to know that the object was stolen. ‘if … Continue reading Wilkinson, Regina (on the Application of) v Director of Public Prosecutions: Admn 22 Jun 2006

Director of Assets Recovery Agency and Others, Regina (on the Application of) v Green and others: Admn 16 Dec 2005

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

Regina (ex parte UMBS Online Ltd) v Serious Organised Crime Agency: Admn 2007

The customers bank accounts had been frozen at the request of the respondent agency after the bank had reported what it thought was suspicious activity to the Agency. It sought judicial review of the agency’s refusal to allow the bank to resume operation of the mandate. Held: The request for judicial review was refused. Judges: … Continue reading Regina (ex parte UMBS Online Ltd) v Serious Organised Crime Agency: Admn 2007

Nadarajah v Regina: CACD 16 Nov 2007

The defendant appealed against a confiscation order made following his conviction for conspiracy to supply controlled drugs. Judges: Pill LJ, Hedley LJ, Sir Richard Curtis Citations: [2007] EWCA Crim 2688 Links: Bailii Statutes: Proceeds of Crime Act 2002 Jurisdiction: England and Wales Citing: Cited – Attorney General Reference Nos 99, 100, 101 and 102 of … Continue reading Nadarajah v Regina: CACD 16 Nov 2007

UMBS Online Ltd, Regina (on the Application Of) v Serious Organised Crime Agency and Another: CA 2 May 2007

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

Suchedina v Regina; similar: CACD 27 Oct 2006

Four defendants appealed convictions in money laundering cases. The first defendant operated a money exchange through which substantial volumes of cash were moved, but claimed that he believed the money to have been honestly acquired. Held: Saik now meant that the requirement was for actual suspicion, not mere reasonable cause for suspicion. However in this … Continue reading Suchedina v Regina; similar: CACD 27 Oct 2006

Khan v Assets Recovery Agency: SCIT 23 Feb 2006

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

Merseyside Police v Hickman and Another: Admn 1 Mar 2006

Cash had been seized by the police under the 1984 Act. It was later seized also under the 2003 Act. The respondent said this was unlawful. Held: The forfeited money could be seized again under the 2003 Act. The 2002 Act allowed appropriate assets to be siezed at any time. Judges: Mittng J Citations: [2006] … Continue reading Merseyside Police v Hickman and Another: Admn 1 Mar 2006

Meretz Investments Nv and Another v ACP Ltd and others: ChD 30 Jan 2006

The applicant challenged the exercise of a power of sale under a mortgage, saying that the mortgagee’s purposes included purposes not those under the mortgage. The parties had been involved in an attempted development of a penthouse. Held: The power was validly exercised. Provided the recovery of the sums for which the security was given … Continue reading Meretz Investments Nv and Another v ACP Ltd and others: ChD 30 Jan 2006

Bakewell, Regina v: CACD 11 Jan 2006

The defendant faced allegations of evading duty on the importing of substantial quantities of cigarettes. A confiscation order was made. HMRC appealed saying it was too small a sum. Held: ‘the liability of a smuggler who evades duty which he becomes liable to pay on importation is a pecuniary advantage obtained rendering him liable to … Continue reading Bakewell, Regina v: CACD 11 Jan 2006

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

Moss, Regina v: CACD 26 Mar 2019

Appeal as to proposed enforcement of domestic confiscation orders. Citations: [2019] EWCA Crim 501 Links: Bailii Statutes: Proceeds of Crime Act 2002, Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 Jurisdiction: England and Wales Criminal Sentencing Updated: 13 June 2022; Ref: scu.634822

In the Matter of Christopher Adams, In the Matter of the Criminal Justice Act 1988: Admn 26 Nov 2004

The defendant appealed a refusal of a certificate of inadequacy to an amount due under a confiscation order, saying that the court had wrongly allowed for the value of a consultancy agreement under which he was entitled to receive an annual fee for his services. Held: The value of the contract was not realisable property … Continue reading In the Matter of Christopher Adams, In the Matter of the Criminal Justice Act 1988: Admn 26 Nov 2004

Regina v Benjafield, Regina v Leal, Regina v Rezvi, Regina v Milford: HL 24 Jan 2002

Statutory provisions which reversed the burden of proof in cases involving drug smuggling and other repeat offenders, allowing confiscation orders to be made were not necessarily in contravention of the article 6 right. However the question of whether the statutory provision infringed the right to a fair trial was for each particular case which came … Continue reading Regina v Benjafield, Regina v Leal, Regina v Rezvi, Regina v Milford: HL 24 Jan 2002

Regina v Rezvi: HL 24 Jan 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

Edwards v The United Kingdom: ECHR 16 Dec 1992

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

Abbas Kassimali Gokal v Serious Fraud Office: CA 16 Mar 2001

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

Assets Recovery Agency v Olupitan and Another: 2006

The Respondents applied to strike out the claim under the Act on grounds including that it disclosed no reasonable grounds for bringing the claim and was an abuse of process. Held: The application was refused. Judges: Dobbs J Citations: [2006] EWHC 1906 Statutes: Proceeds of Crime Act 2002 Part 5 Jurisdiction: England and Wales Cited … Continue reading Assets Recovery Agency v Olupitan and Another: 2006

Butler v United Kingdom: ECHR 27 Jun 2002

A substantial confiscation order was made with respect to money seized from the applicant on the ground that customs officers believed the money was directly or indirectly the proceeds of drugs trafficking and/or was intended for use in drug trafficking. The applicant contended that a court, when considering whether to make a forfeiture order in … Continue reading Butler v United Kingdom: ECHR 27 Jun 2002

Regina v Jones and Others (Confiscation Orders): CACD 10 Jul 2006

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

Serious Organised Crime Agency v Perry: Admn 28 Jun 2010

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

Sadovska and Another v Secretary of State for The Home Department: SC 26 Jul 2017

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

Cole, Regina v: CACD 3 Nov 2016

Appeal from sentencing for money laundering and of doing acts tending and intended to pervert the course of public justice. Judges: Gross LJ, Holroyde, Cheema-Grubb DBE JJ Citations: [2016] EWCA Crim 1745 Links: Bailii Statutes: Proceeds of Crime Act 2002 Jurisdiction: England and Wales Criminal Sentencing Updated: 27 March 2022; Ref: scu.588237

Brennan and others v Sunderland City Council Unison GMB: EAT 16 Dec 2008

No Waiver for disclosure of Advice EAT PRACTICE AND PROCEDURE: Admissibility of evidence The claimant sought disclosure of certain legal advice on the basis that its effect, and a summary of its contents, had been put before the court and therefore privilege was waived. The Tribunal rejected the application and the EAT held that they … Continue reading Brennan and others v Sunderland City Council Unison GMB: EAT 16 Dec 2008

HM Customs and Excise v Barclays Bank Plc: HL 21 Jun 2006

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

Ministry of Justice – FS50630215: ICO 15 Dec 2016

ICO (Central Government) The complainant requested information about restraint and confiscation orders made under the Proceeds of Crime Act 2002 (POCA). The Ministry of Justice (MoJ) denied holding the requested information relating to restraint orders. It also denied holding the requested information relating to confiscation orders citing section 11(5)(c) of the FOIA (the dataset provisions). … Continue reading Ministry of Justice – FS50630215: ICO 15 Dec 2016

Peries and Another v The Serious Organised Crime Agency: FTTTx 20 Oct 2011

FTTTx Income Tax – Proceeds of Crime Act 2002 – application by Appellants to stay proceedings in appeals against assessments and penalty determinations on grounds of lack of resources due to subjection of their properties to civil recovery proceedings – held, availability of resources not relevant to issues to be determined in substantive hearing or … Continue reading Peries and Another v The Serious Organised Crime Agency: FTTTx 20 Oct 2011

Parry v Cleaver: HL 5 Feb 1969

PI Damages not Reduced for Own Pension The plaintiff policeman was disabled by the negligence of the defendant and received a disablement pension. Part had been contributed by himself and part by his employer. Held: The plaintiff’s appeal succeeded. Damages for personal injury were not to be reduced by deducting the full net value of … Continue reading Parry v Cleaver: HL 5 Feb 1969

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

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

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