The defendant had been convicted of handling and receiving stolen goods. He now appealed from a confiscation order made under the 2002 Act. The defendant having admitted to benefiting from a criminal lifestyle, the court had to decide to what extent, if any, he had benefited over the relevant period from his ‘general criminal conduct’, as defined by subsections (1) and (2) of section 76 of POCA. By no means all the items of machinery hired out by the Company were stolen, and the Crown accepted that the Company would have been viable if it had limited itself to legitimate activities. The total sum was calculated to include VAT. The defendant argues that since he had paid the VAT, this amounted to double counting.
Held: Save as to a default sentence, his appeal was dismissed.
As to the application of VAT: ‘[t]he court ha[s] to focus on the property coming to the offenders, not what happened to it subsequently’
Jackson LJ, Wyn Williams J,Russell QC HHJ
[2013] EWCA Crim 1104, [2013] WLR(D) 268, [2014] 1 Cr App Rep (S) 46, [2014] 1 WLR 124, [2013] Lloyd’s Rep FC 439
Bailii
Proceeds of Crime Act 2002 6 7 (10
England and Wales
Citing:
Applied – 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 . .
Cited by:
At CACD – 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 . .
Cited – Ahmad, 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: 15 November 2021; Ref: scu.512128