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
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
Citations: [2003] EWHC 3308 (Admin) Links: Bailii Statutes: Proceeds of Crime Act 2002 Jurisdiction: England and Wales Criminal Practice Updated: 13 October 2022; Ref: scu.193693
The defendant was convicted of having in his possession goods bearing a a sign identical to or likely to be mistaken for a registered trademark. A confiscation order was made, which he now appealed. Held: Under section 71, a person benefitted from the offence if he obtained property as a result of or inconnection with … Continue reading Regina v Davies (Derrick): CACD 6 Nov 2003
The Crown appealed a decision that a conviction under subsection 2 required proof that the money the disposal of which the defendant was accused to have assisted was in fact the proceeds of drug trafficking. Held: Subsections 1 and 2 were clearly differently worded. Under section 1 it was necessary to prove that the goods … Continue reading Regina v Montilla, Newbury etc: CACD 3 Nov 2003
Conspiracy to convert or transfer the proceeds of drug trafficking or of criminal conduct – confiscation order available. The statutory distinction existed between the proceeds of drug trafficking and of crime generally had now been removed, but the conduct here pre-dated the new Act. The offence of conspiracy took place at the time of the … Continue reading Attoney-General’s Reference No 4 of 2003 Under S. 36 of the Criminal Justice Act 1988; Suchedina: CACD 21 Jul 2004
The defendant appealed conviction on three counts of conspiracy to launder money. The prosecution said that he and his co-accused engaged in money laundering between June 1999 and March 2000. Each count alleged that he and his co-conspirators engaged in transactions which were prohibited by section 49(2)(b) of the Drug Trafficking Act 1994 and section … Continue reading Regina v Gulbir Rana Singh: CACD 18 Dec 2003
The court set down detailed guidelines for sentencing for smuggling, but stated they were not to be treated as a straitjacket. Held: The principle factors will be the level of duty evaded, the sophistication of methods used, the defendant’s position in the organisation, and personal profit. Aggravating factors included, organising, repetition after warnings, professionalism, abuse … Continue reading Regina v Czyzewski; Regina v Bryan; Regina v Mitchell; Regina v Diafi; Regina v Ward: CACD 16 Jul 2003
The company provided trading services in financial futures. They became concerned as to the integrity of their client, and its relationship with shareholders and other companies where parties came to be arrested for fraud in the US. They sought a declaration that funds they had received were not the proceeds of criminal conduct. Held: The … Continue reading Amalgamated Metal Trading Ltd v City of London Police Financial Investigation Unit and others: ComC 3 Apr 2003
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
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
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
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 . .
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The court suggested as a way of dealing with problems under the Act that attempts should be made: ‘to provide for some procedure whereby the arbitrary and capricious exercise of power should be prevented by the court being told, in confidence by the relevant authority, whether or not an investigation is in progress and the … Continue reading New Bridge Holdings v Barclays Bank: 10 Feb 2006
Judges: Cranston J Citations: [2008] EWHC 1291 (Admin) Links: Bailii Statutes: Proceeds of Crime Act 2003, Serious Crime Act 2007 Jurisdiction: England and Wales Crime Updated: 16 August 2022; Ref: scu.270327
(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 prosecutor appealed a finding that the proceeds of cheating the revenue were not the proceeds of crime within the 2002 Act. Held: The appeal succeeded. The case was different from Galbraith in that there was a clear finding of a cheat. The fact that the original earnings were obtained by a legitimate trade did … Continue reading IK, Regina v: CACD 8 Mar 2007
The money laundering regulations create a conflict between private rights and criminal provisions, particularly the restriction on information which might prejudice an investigation may be under way. Conflicts were resolved by guidance from NCIS. The court set out a procedure to be followed where compliance with an order for disclosure of information in civil proceedings … Continue reading C v S and Others (Money Laundering: Discovery of Documents): CA 3 Oct 1998
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
The defendant appealed aganst his conviction for conspiracy to engage in moneylaundering. At trial he pleaded guilty subject to a qualification that he had not known that the money was the proceeds of crime, though he may have suspected that it would be. Held: (Baroness Hale of Richmond dissenting) The appeal succeeded: ‘the Crown’s principal … Continue reading Saik, Regina v: HL 3 May 2006
The defendants, accused of offences under the 2000 Act, appealed an interim finding that documents stored on computers could amount to ‘articles’ within the Act. They said that the existence of sections 57 and 58 suggested two distinct regimes, one for documents, and one for articles. Held: The district judge should have followed Rowe. The … Continue reading M, Regina v; Regina v Z; Regina v I; Regina v R; Regina v B (No 2): CACD 27 Apr 2007
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
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
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
The police had obtained an ex parte order for the production of files from a firm of solicitors relating to financial transactions of one of their clients. The police believed that the client had been provided with money to purchase property by an alleged drug trafficker. The solicitors relied on the exemption in section 27(4)(ii) … Continue reading Regina v Central Criminal Court ex parte Francis and Francis: HL 1989
The defendant appealed his convictions for robbery. He had been subject to a dock identification, and he complained that the prosecution had failed in its duties of disclosure. Held: The combination of several failings meant that the defendant had not received a fair trial, and the appeal was allowed. The practice of dock identification was … Continue reading Holland v Her Majesty’s Advocate (Devolution): PC 11 May 2005
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
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
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
Save in cases involving children and ancillary and other situations requiring it, cases in the family division were not inherently private. The appellant failed to obtain an order that details of an action under the section should not be disclosed by the media. Held: The description of the law at first instance was too wide … Continue reading Allan v Clibbery (1): CA 30 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
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
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
(Court for Crown Cases Reserved) The defendants were charged with conspiracy to defraud a judgment creditor of the fruits of a judgment by dishonestly backdating a dissolution of their partnership to a date prior to a bill of sale given by Railton to Cox in respect of his assets. The trial judge permitted the prosecution … Continue reading Regina v Cox and Railton: 1884
The parties had lived together in a house owned in the defendant’s name and in which she claimed an interest. The claimant’s solicitors notified NCIS that they thought the defendant had acted illegally in setting off against his VAT liability the VAT on works carried out on his own property. Because of the delay which … Continue reading Bowman v Fels (Bar Council and Others intervening): CA 8 Mar 2005
The defendant pleaded guilty to making false statements, and cheating the public revenue by understating his profits as a market trader over a protracted period. The judge made a confiscation order equal to the amount of undeclared profit. On appeal, that element was set aside. The section referred to the pecuniary advantage obtained by the … Continue reading Regina v Frank Adam Moran (Attorney General’s Reference No 25 of 2001): CACD 27 Jul 2001
A bank, having been informed that the activities of a customer involved money laundering, found itself in a position where, if it paid out the funds, it would face conviction, but if it failed to do so, it be found to be involved in tipping off the customer. Held: This is one of the few … Continue reading Bank of Scotland v A Ltd and Others (Serious Fraud Office, Interested Party): CA 6 Feb 2001
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
The claimant sought damages for the losses it had suffered as a result of price fixing by the defendant companies in the vitamin market. The European Commission had already fined the defendant for its involvement. Held: In an action for breach of statutory duty the court can in appropriate circumstances make a restitutionary award, that … Continue reading Devenish Nutrition Ltd and others v Sanofi-Aventis SA (France) and others: ChD 19 Oct 2007
The defendants appealed convictions and sentence (6 and 4 years) for conspiracy to sell red diesel as ‘DERV’ and for money laundering of the proceeds of the crime. The sums involved exceeded andpound;1.4m. They said that documents should not have been admitted as real evidence. Held: ‘although it might in theory have been possible to … Continue reading Owens and Another, Regina v: CACD 6 Sep 2006
The defendant appealed against his conviction for murder, saying that he suffered from alcohol dependency syndrome, and that this amounted to a diminished responsibility. Held: The appeal succeeded and and a conviction for manslaughter was substituted. Whether or not brain damage has occurred, a live issue of diminished responsibility may nonetheless fall to be determined … Continue reading Wood, Regina v (No 1): CACD 20 Jun 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
Each defendant appealed against confiscation orders made when the sentence imposed was an absolute or conditional discharge. They said that Clarke made such orders unlawful. Held: The decision in Clarke was a difficult limitation on the court’s discretion: ‘there are cases in which the combination of an order for discharge with a confiscation order represents … Continue reading Regina v Magro: CACD 8 Jul 2010
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
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
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
The claimants objected to orders made freezing their assets under the 2006 Order, after being included in the Consolidated List of suspected members of terrorist organisations. Held: The orders could not stand. Such orders were made by the executive without parliamentary scrutiny by the use of Orders in Council. Statutory provision for counter-terrorism was in … Continue reading HM Treasury v Ahmed and Others: SC 27 Jan 2010
ECHR Article 1 para. 1 of Protocol No. 1 Peaceful enjoyment of possessions Narrow scope of review for order confiscating wages from employment obtained using a false passport: violation Facts – The applicant, an Ivoirian national living illegally in the United Kingdom, obtained employment using a false French passport. From 2003 to 2007 he accumulated … Continue reading Paulet v The United Kingdom: ECHR 13 May 2014
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
Several defendants appealed against confiscation orders made against them on convictions for avoiding customs and excise duty by re-importing cigarettes originally intended for export. They had accepted the orders being made by consent, but now appealed saying that the consent had been given following inaccurate legal advice. Held: The appeals were allowed. The fact that … Continue reading Mackle, Regina v: SC 29 Jan 2014
The Revenue appealed against discharge of a restraint order. The discharge had been on the basis that some of the offences under investigation (perpetrating a fraud on the revenue) took place before the 2002 Act came into effect. Held: The appeal succeeded. Under the former law, criminal proceedings had to be about to be begun … Continue reading In re Hill and Others (Restraint Order): CACD 20 Dec 2005
Second Hand Knowledge Supports Resaobnable Belief The plaintiff had been arrested on the basis of the 1984 Act. The officer had no particular knowledge of the plaintiff’s involvement, relying on a briefing which led to the arrest. Held: A reasonable suspicion upon which an arrest was founded need not be based on the arresting officer’s … Continue reading O’Hara v Chief Constable of the Royal Ulster Constabulary: HL 21 Nov 1996
The parties had negotiated through solicitors a compromise of ancillary relief claims on their divorce. They agreed that the house should be transferred to the wife in consideration of her release of all other financial claims. The wife however became engaged to a new partner before the consent order was made, and remarried two days … Continue reading Jenkins v Livesey (formerly Jenkins): HL 1985
Forfeiture rule disapplied after spousal abuse The claimant sought the disapplication of the forfeiture rule. She had been convicted of the manslaughter of her seriously abusive husband. The court considered whether a conviction for murder set aside and replaced with one of manslaughter was a conviction under the 1982 Act, and that the three month … Continue reading Challen v Challen and Another: ChD 27 May 2020
The defendants appealed against orders requiring them to disclose documents in an action regarding the payment of bribes, saying that the requirement effectively required them to incriminate themselves. Held: The appeal failed. The public interest required that those alleged to be in the possession of property belonging to a third party should be allowed to … Continue reading Kensington International Ltd v Republic of Congo: CA 7 Nov 2007
Cere Needed Releasing Future Claims A compromise agreement which appeared to claim to settle all outstanding claims between the employee and employer, did not prevent the employee later claiming for stigma losses where, at the time of the agreement, the circumstances which might lead to a claim were unknown to either party, and such losses … Continue reading Bank of Credit and Commerce International SA v Ali, Khan and others (No 1); BCCI v Ali: HL 1 Mar 2001
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
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
The appellant said that the police officers had acted unlawfully when collecting the evidence used against him, in that the information used to support the request for permission to undertake clandestine surveillance had been insufficiently detailed, and that the police had acted in breach of his article 8 rights in obtaining evidence by surveillance since … Continue reading Kinloch v Her Majesty’s Advocate: SC 19 Dec 2012
The Court considered whether a whole life sentence under section 269(4) of the 2003 Act was compatible with Article 3. The defendant had been convicted of murdering a policeman and of attempted murder of two others. Held: The whole life tarriff was quashed. The 2003 Act introduced the possibility of a whole life sentence with … Continue reading Bieber (Aka Coleman) v Regina: CACD 23 Jul 2008
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
The defendant knew that he had gonorrhea. He had intercourse with his wife, and infected her. She would not have consented had she known. He appealed his convictions for assault and causing grievous bodily harm. Held: ‘The question in this case is whether a man who knows that he has gonorrhea, and who by having … Continue reading Regina v Clarence: CCCR 20 Nov 1888
The defendant appealed against a refusal of judicial review of an order that she forfeit a sum under the 2002 Act. 5,000 pounds in cash had been found at her house in a search for other matters. She had lied to the police about its provenance, but the court had found that there had been … Continue reading Harrison, Regina (on The Application of) v Birmingham Magistrate’s Court and Another: CA 25 Mar 2011
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
The appellant’s daughter had been stopped entering the country with andpound;150,000 in cash. The police sought an order for its forfeiture, suspecting a link with terrorism. The magistrates found no evidence of such, and declined to make the order, but equally refused to award the defendant her costs. She now appealed against the refusal to … Continue reading Perinpanathan, Regina (on The Application of) v City of Westminster Magistrates Court and Another: CA 4 Feb 2010
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 applicants had been imprisoned and held without trial, being suspected of international terrorism. No criminal charges were intended to be brought. They were foreigners and free to return home if they wished, but feared for their lives if they did. A British subject, who was suspected in the exact same way, and there were … Continue reading A v Secretary of State for the Home Department, and X v Secretary of State for the Home Department: HL 16 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
Several defendants sought to appeal against convictions. They were public officials accused of having committed misconduct in public office in the sale of information relating to their work to journalists. The journalists were convicted of conspiracy with the public officials and aiding and abetting them to commit the offence. Held: The direction as to the … Continue reading ABC and Others, Regina v: CACD 26 Mar 2015
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 court considered the proper approach for the court to adopt, and the proper orders for the court to make, in confiscation proceedings where a number of criminals (some of whom may not be before the court) had between them acquired property or money as a result of committing an offence for which all or … Continue reading Ahmad, Regina v: SC 18 Jun 2014
The claimants sought damages after delays by the bank in processing transfer requests. The bank said that the delays were made pending reports of suspected criminal activity. The bank’s delay had stigmatised the claimant causing further losses. The bank requested that the claims be struck out. The claimants sought permission to amend their claims. Held: … Continue reading Shah and Another v HSBC Private Bank (UK) Ltd: QBD 26 Jan 2009
The appellant had made a loan to a third party defendant in criminal fraud proceedings. At the time he did not know that that third party was subject to a restraint order under the 2002 Act. When he did come to know of the order he was asked to say it was a gift. He … Continue reading Kenny v Regina: CACD 30 Jan 2013
INCOME TAX – discovery assessments – ss 29, 34, 36 and 118 of Taxes Management Act 1970 – no returns filed for relevant years – information from police raid – interaction with reg 72 Income Tax (PAYE) Regulations 2003 – whether discovery of . .
The defendant had been accused of attempting to import controlled drugs, but the substances actually found were not in fact a controlled drug, though he had believed and intended them to be. He appealed saying that he should not be conviced of an . .
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 . .