The appellant had been convicted (along with the controlling shareholder) of fraudulent trading in a company of which he was group financial director and in which he had a small interest. A confiscation order was made on the basis that he had obtained benefit that represented the total receipts into the company from the fraud although what he had personally obtained was only the employment by a company that would otherwise have gone into liquidation and a variety of fringe benefits.
Held: Toulson LJ said that it was: ‘essential, first, for the prosecution and then for the judge to look to see what real benefit the offender has obtained and to examine the evidence relating to it in order to arrive at a fair valuation.’
Judges:
Toulson LJ
Citations:
[2008] EWCA Crim 2506
Links:
Jurisdiction:
England and Wales
Cited by:
Cited – Basso and Another v Regina CACD 19-May-2010
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 . .
Lists of cited by and citing cases may be incomplete.
Criminal Sentencing
Updated: 28 July 2022; Ref: scu.277732