Ahmad and Another v Regina: CACD 2 Mar 2012

The defendants appealed against confiscation orders each for more than andpound;92 million said to have been derived from a substantial fraud.
Held: The appeals succeeded. Sums which had been paid into banks as the result of a purported sale of goods by a buffer company in the course of a carousel fraud generating false claims for the repayment of VAT were not property obtained ‘in connection with [the] commission’ of the offence within section 71(4) of the 1988 Act.

Judges:

Hoper LJ, Sir Christopher Holland

Citations:

[2012] EWCA Crim 391, [2012] 2 All ER 1137, [2012] STI 546, [2012] 2 Cr App R (S) 85, [2012] STC 1239, [2012] WLR(D) 62, [2012] 1 WLR 2335, [2012] Crim LR 468, [2012] Lloyd’s Rep FC 413

Links:

Bailii, WLRD

Statutes:

Criminal Justice Act 1988 7 71(4)

Jurisdiction:

England and Wales

Cited by:

Appeal fromAhmad, Regina v SC 18-Jun-2014
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 . .
Lists of cited by and citing cases may be incomplete.

Criminal Sentencing

Updated: 23 October 2022; Ref: scu.451790